https://www.taxtmi.com/caselaws?id=272284 The Tribunal upheld the Ld. Commissioner (A)'s decision to set aside proceedings against a Zinc Oxide manufacturer in an appeal by the Revenue. The case involved allegations of receiving only cenvitable invoices, leading to a demand for duty, interest, and penalty. Despite arguments of corroborative evidence, discrepancies in witness statements and lack of incriminating evidence at the manufacturer's premises resulted in the dismissal of the Revenue's appeal. The judgment emphasized the importance of thorough evidence evaluation and the right to cross-examination in such matters, ultimately supporting the respondent's position. en-us Mon, 22 Jun 2015 00:00:00 +0530 Sat, 07 May 2016 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272284 The Tribunal upheld the Ld. Commissioner (A)'s decision to set aside proceedings against a Zinc Oxide manufacturer in an appeal by the Revenue. The case involved allegations of receiving only cenvitable invoices, leading to a demand for duty, interest, and penalty. Despite arguments of corroborative evidence, discrepancies in witness statements and lack of incriminating evidence at the manufacturer's premises resulted in the dismissal of the Revenue's appeal. The judgment emphasized the importance of thorough evidence evaluation and the right to cross-examination in such matters, ultimately supporting the respondent's position. Case-Laws Central Excise Mon, 22 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272284