https://www.taxtmi.com/caselaws?id=247716 The appeal by the Revenue against the Commissioner (Appeals) order regarding the determination of duty amount based on excess raw materials and expenses for manufacturing HR strips, MS pipes, and GI pipes for financial years 2001-02 and 2002-03 was rejected. The Hon'ble Mrs. Archana Wadhwa found no fault in the Commissioner's decision, emphasizing the lack of concrete evidence from the Revenue to substantiate their claims. The judgment highlighted the necessity of factual data and thorough examination of financial records in tax disputes, ultimately upholding the Commissioner's decision. en-us Fri, 04 Apr 2014 00:00:00 +0530 Tue, 20 May 2014 19:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247716 The appeal by the Revenue against the Commissioner (Appeals) order regarding the determination of duty amount based on excess raw materials and expenses for manufacturing HR strips, MS pipes, and GI pipes for financial years 2001-02 and 2002-03 was rejected. The Hon'ble Mrs. Archana Wadhwa found no fault in the Commissioner's decision, emphasizing the lack of concrete evidence from the Revenue to substantiate their claims. The judgment highlighted the necessity of factual data and thorough examination of financial records in tax disputes, ultimately upholding the Commissioner's decision. Case-Laws Central Excise Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247716