https://www.taxtmi.com/caselaws?id=264480 The High Court upheld the decision of the CESTAT to set aside the Order-in-Original passed by the Commissioner, emphasizing the burden of proof on the Revenue to establish the collection of excise duty. The Court supported the Tribunal's decision to remand the matter for a fresh decision, considering the lack of evidence provided by the Department. Despite the appellant's admission of facts, the Court affirmed the Tribunal's role as the final fact-finding authority and dismissed the appeal as lacking merit, without awarding costs. en-us Wed, 29 Jul 2015 00:00:00 +0530 Tue, 09 Feb 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264480 The High Court upheld the decision of the CESTAT to set aside the Order-in-Original passed by the Commissioner, emphasizing the burden of proof on the Revenue to establish the collection of excise duty. The Court supported the Tribunal's decision to remand the matter for a fresh decision, considering the lack of evidence provided by the Department. Despite the appellant's admission of facts, the Court affirmed the Tribunal's role as the final fact-finding authority and dismissed the appeal as lacking merit, without awarding costs. Case-Laws Central Excise Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264480