https://www.taxtmi.com/caselaws?id=1388 The Tribunal affirmed the Commissioner's decision to drop proceedings, citing lack of evidence supporting Revenue's evasion allegations through undervaluation. The judgment stressed the need for concrete proof and thorough cross-checks before challenging invoice prices. The dismissal of appeals indicated Tribunal's agreement with the Commissioner's decision based on available material and absence of grounds for interference. en-us Wed, 14 Mar 2007 00:00:00 +0530 Wed, 28 Jan 2009 21:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1388 The Tribunal affirmed the Commissioner's decision to drop proceedings, citing lack of evidence supporting Revenue's evasion allegations through undervaluation. The judgment stressed the need for concrete proof and thorough cross-checks before challenging invoice prices. The dismissal of appeals indicated Tribunal's agreement with the Commissioner's decision based on available material and absence of grounds for interference. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1388