https://www.taxtmi.com/caselaws?id=677 The Tribunal set aside the demand for not depositing enhanced duty collected from buyers, emphasizing the need for evidence linking the collected amount to excise duty. Lack of separate mention of excise duty in invoices and failure to prove the collected amount represented central excise duty led to the appeal's success. The Supreme Court upheld the Tribunal's decision, highlighting the importance of concrete evidence in establishing liability for excise duty payments. en-us Mon, 28 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=677 The Tribunal set aside the demand for not depositing enhanced duty collected from buyers, emphasizing the need for evidence linking the collected amount to excise duty. Lack of separate mention of excise duty in invoices and failure to prove the collected amount represented central excise duty led to the appeal's success. The Supreme Court upheld the Tribunal's decision, highlighting the importance of concrete evidence in establishing liability for excise duty payments. Case-Laws Central Excise Mon, 28 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=677