https://www.taxtmi.com/caselaws?id=219030 The appeal was allowed as the Commissioner (Appeals) upheld the Revenue's appeal based on presumption and assumption without concrete evidence of undervaluation of scrap. The department failed to provide evidence, relying solely on presumption. The absence of factual evidence led to the order-in-appeal being set aside, emphasizing the necessity of evidence-based decision-making. en-us Fri, 17 Feb 2012 00:00:00 +0530 Wed, 03 Oct 2012 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219030 The appeal was allowed as the Commissioner (Appeals) upheld the Revenue's appeal based on presumption and assumption without concrete evidence of undervaluation of scrap. The department failed to provide evidence, relying solely on presumption. The absence of factual evidence led to the order-in-appeal being set aside, emphasizing the necessity of evidence-based decision-making. Case-Laws Central Excise Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219030