https://www.taxtmi.com/caselaws?id=258640 The judgment allowed the appeal, granting consequential relief to the appellants and setting aside the previous orders. The court found no substantial basis to uphold the impugned orders, highlighting the lack of evidence supporting the Revenue's claims regarding the diversion of prime quality goods by the manufacturer. The appellant's legitimate purchase from a registered dealer and adherence to proper procedures in procuring raw material were emphasized, weakening the Revenue's case based on circumstantial evidence and financial calculations. en-us Tue, 03 Feb 2015 00:00:00 +0530 Mon, 17 Aug 2015 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258640 The judgment allowed the appeal, granting consequential relief to the appellants and setting aside the previous orders. The court found no substantial basis to uphold the impugned orders, highlighting the lack of evidence supporting the Revenue's claims regarding the diversion of prime quality goods by the manufacturer. The appellant's legitimate purchase from a registered dealer and adherence to proper procedures in procuring raw material were emphasized, weakening the Revenue's case based on circumstantial evidence and financial calculations. Case-Laws Central Excise Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258640