https://www.taxtmi.com/caselaws?id=246315 The appeal was allowed as the Revenue failed to establish the preponderance of probability in tracing the alleged vanished tobacco. The Tribunal disposed of the appeal, noting the lack of substantive allegations and the absence of evidence regarding the whereabouts of the tobacco while under departmental control. Waiving the pre-deposit requirement did not prejudice the Revenue's interests. The appellant's argument regarding the control of the factory and inability to trace the tobacco was upheld, ultimately leading to the appeal being allowed. en-us Wed, 30 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246315 The appeal was allowed as the Revenue failed to establish the preponderance of probability in tracing the alleged vanished tobacco. The Tribunal disposed of the appeal, noting the lack of substantive allegations and the absence of evidence regarding the whereabouts of the tobacco while under departmental control. Waiving the pre-deposit requirement did not prejudice the Revenue's interests. The appellant's argument regarding the control of the factory and inability to trace the tobacco was upheld, ultimately leading to the appeal being allowed. Case-Laws Central Excise Wed, 30 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246315