https://www.taxtmi.com/caselaws?id=327103 The High Court found the duty demand and penalty imposition unjustified, lacking tangible evidence of clandestine sugar manufacture. Emphasizing the controlled nature of the sugar industry and detailed record-keeping, the Court ruled in favor of the appellant. It highlighted the necessity of clinching evidence like excess raw material purchase and product sale, absent in this case. Referring to legal precedents, the Court quashed the original order and Tribunal's decision, dismissing duty payment, interest, and penalty, setting aside the orders due to lack of evidence. en-us Tue, 23 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327103 The High Court found the duty demand and penalty imposition unjustified, lacking tangible evidence of clandestine sugar manufacture. Emphasizing the controlled nature of the sugar industry and detailed record-keeping, the Court ruled in favor of the appellant. It highlighted the necessity of clinching evidence like excess raw material purchase and product sale, absent in this case. Referring to legal precedents, the Court quashed the original order and Tribunal's decision, dismissing duty payment, interest, and penalty, setting aside the orders due to lack of evidence. Case-Laws Central Excise Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327103