https://www.taxtmi.com/caselaws?id=261539 The Bench upheld the First Appellate Authority's decision, rejecting the appeal filed by the Appellant. The lack of evidence regarding transportation of goods and the absence of a manufacturing facility with the Appellant led to the conclusion that the preponderance of probability favored the Revenue's position. The judgment emphasized the importance of substantial evidence in establishing claims, particularly in cases involving manufacturing activities, and highlighted the significance of documentary evidence to support assertions. en-us Mon, 29 Jun 2015 00:00:00 +0530 Mon, 22 Feb 2016 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261539 The Bench upheld the First Appellate Authority's decision, rejecting the appeal filed by the Appellant. The lack of evidence regarding transportation of goods and the absence of a manufacturing facility with the Appellant led to the conclusion that the preponderance of probability favored the Revenue's position. The judgment emphasized the importance of substantial evidence in establishing claims, particularly in cases involving manufacturing activities, and highlighted the significance of documentary evidence to support assertions. Case-Laws Central Excise Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261539