https://www.taxtmi.com/caselaws?id=254357 The Court upheld the Tribunal's decision confirming excise duty liability based on evidence including statements and packing registers, rejecting appeals challenging the reliance on a single statement without corroborative evidence. The Court emphasized that the factual conclusions were supported by the record and dismissed the appeals questioning the duty demand and penalties, noting that the evidence on record justified the decision. The Court found no error in confirming the duty demand based on processing methods, emphasizing the importance of evidence supporting the link between entities and processing activities. en-us Thu, 11 Dec 2014 00:00:00 +0530 Tue, 09 Jun 2015 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254357 The Court upheld the Tribunal's decision confirming excise duty liability based on evidence including statements and packing registers, rejecting appeals challenging the reliance on a single statement without corroborative evidence. The Court emphasized that the factual conclusions were supported by the record and dismissed the appeals questioning the duty demand and penalties, noting that the evidence on record justified the decision. The Court found no error in confirming the duty demand based on processing methods, emphasizing the importance of evidence supporting the link between entities and processing activities. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254357