https://www.taxtmi.com/caselaws?id=259414 The Tribunal held that the burden of proof regarding the receipt of goods covered under the invoices rested with the recipient, M/s Kisco Casting. Their failure to provide substantial evidence led to the remand of the case for further adjudication. Additionally, the Tribunal clarified that imposing penalties on both the respondent firm and its proprietor would amount to double jeopardy, upholding the decision to set aside the penalty on the proprietor. en-us Thu, 12 Mar 2015 00:00:00 +0530 Sat, 09 May 2015 11:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259414 The Tribunal held that the burden of proof regarding the receipt of goods covered under the invoices rested with the recipient, M/s Kisco Casting. Their failure to provide substantial evidence led to the remand of the case for further adjudication. Additionally, the Tribunal clarified that imposing penalties on both the respondent firm and its proprietor would amount to double jeopardy, upholding the decision to set aside the penalty on the proprietor. Case-Laws Central Excise Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259414