https://www.taxtmi.com/caselaws?id=239990 The Tribunal granted the appellant's application for waiver of pre-deposit of duty, interest, and penalty amounting to Rs.18,40,517/- due to insufficient evidence provided by the Revenue to support the duty demand. The decision was based on the lack of concrete evidence of clandestine removal of goods by the appellants and the discrepancy in the assumed output of granulated activated carbons. The Tribunal found a prima facie case in favor of the appellants, emphasizing the need for substantial scientific evidence in duty demand cases. Recovery of duty and penalty was stayed pending appeal disposal. en-us Wed, 05 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239990 The Tribunal granted the appellant's application for waiver of pre-deposit of duty, interest, and penalty amounting to Rs.18,40,517/- due to insufficient evidence provided by the Revenue to support the duty demand. The decision was based on the lack of concrete evidence of clandestine removal of goods by the appellants and the discrepancy in the assumed output of granulated activated carbons. The Tribunal found a prima facie case in favor of the appellants, emphasizing the need for substantial scientific evidence in duty demand cases. Recovery of duty and penalty was stayed pending appeal disposal. Case-Laws Central Excise Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239990