https://www.taxtmi.com/caselaws?id=264258 The Tribunal dismissed the revenue's appeal in a case involving duty evasion allegations against a rerolling mill for discrepancies in the receipt of raw materials and under-reporting production based on power consumption ratios. The appellant claimed unaccounted materials and relied on a Supreme Court judgment, while the respondent argued insufficient evidence and different mill efficiencies. The Tribunal emphasized the need for direct proof and experimentation before making allegations, ultimately finding no fault in the initial decision and dismissing the appeal. en-us Fri, 10 Apr 2015 00:00:00 +0530 Fri, 12 Feb 2016 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264258 The Tribunal dismissed the revenue's appeal in a case involving duty evasion allegations against a rerolling mill for discrepancies in the receipt of raw materials and under-reporting production based on power consumption ratios. The appellant claimed unaccounted materials and relied on a Supreme Court judgment, while the respondent argued insufficient evidence and different mill efficiencies. The Tribunal emphasized the need for direct proof and experimentation before making allegations, ultimately finding no fault in the initial decision and dismissing the appeal. Case-Laws Central Excise Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264258