https://www.taxtmi.com/caselaws?id=247983 The judgment delivered by Ms. Archana Wadhwa dismissed the revenue's appeals, affirming the findings of the Commissioner (Appeals). The central issue was whether goods found in outside godowns linked to the respondents were clandestinely manufactured and cleared. Despite statements suggesting possible theft, the lack of concrete evidence connecting the respondents to the alleged activities led to the rejection of the revenue's appeals. The judgment emphasized the absence of proof regarding the manufacturing and clearance of goods without duty payment, ultimately ruling in favor of the respondents. en-us Tue, 13 May 2014 00:00:00 +0530 Thu, 20 Nov 2014 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247983 The judgment delivered by Ms. Archana Wadhwa dismissed the revenue's appeals, affirming the findings of the Commissioner (Appeals). The central issue was whether goods found in outside godowns linked to the respondents were clandestinely manufactured and cleared. Despite statements suggesting possible theft, the lack of concrete evidence connecting the respondents to the alleged activities led to the rejection of the revenue's appeals. The judgment emphasized the absence of proof regarding the manufacturing and clearance of goods without duty payment, ultimately ruling in favor of the respondents. Case-Laws Central Excise Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247983