https://www.taxtmi.com/caselaws?id=268946 The Tribunal upheld duty demands against an appellant manufacturing Kraft Paper, following a fire incident that destroyed waste paper. Despite opportunities, the appellant failed to prove the material was indigenous, with evidence of record manipulation. The Tribunal stressed the importance of adhering to the FIFO principle for accurate material verification. Due to non-compliance and lack of evidence, the appellant was directed to make additional pre-deposit to continue the appeal process, emphasizing the need for cooperation and timely submission of necessary records. en-us Mon, 23 Mar 2015 00:00:00 +0530 Sat, 05 Dec 2015 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268946 The Tribunal upheld duty demands against an appellant manufacturing Kraft Paper, following a fire incident that destroyed waste paper. Despite opportunities, the appellant failed to prove the material was indigenous, with evidence of record manipulation. The Tribunal stressed the importance of adhering to the FIFO principle for accurate material verification. Due to non-compliance and lack of evidence, the appellant was directed to make additional pre-deposit to continue the appeal process, emphasizing the need for cooperation and timely submission of necessary records. Case-Laws Central Excise Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268946