https://www.taxtmi.com/caselaws?id=272317 The tribunal set aside the order confirming the demand of education cess and penalty imposed on the appellant. The appellant successfully demonstrated through maintained records that the goods in question were manufactured before the introduction of the education cess. The tribunal criticized the adjudicating authority for disregarding the appellant's statutory documents and ruled in favor of the appellant, deeming the demand and penalty unsustainable based on the evidence presented. The decision emphasized the importance of maintaining proper records to support claims in tax liability cases and highlighted the significance of statutory documents in such matters. en-us Fri, 12 Feb 2016 00:00:00 +0530 Sat, 05 Mar 2016 10:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272317 The tribunal set aside the order confirming the demand of education cess and penalty imposed on the appellant. The appellant successfully demonstrated through maintained records that the goods in question were manufactured before the introduction of the education cess. The tribunal criticized the adjudicating authority for disregarding the appellant's statutory documents and ruled in favor of the appellant, deeming the demand and penalty unsustainable based on the evidence presented. The decision emphasized the importance of maintaining proper records to support claims in tax liability cases and highlighted the significance of statutory documents in such matters. Case-Laws Central Excise Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272317