https://www.taxtmi.com/caselaws?id=3327 The High Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal, confirming that the appellant had successfully discharged the burden of proof under Section 12B of the Central Excise Act. The Court found the evidence presented by the assessee, including certificates, balance-sheets, letters, and affidavits, to be sufficient and acceptable. As the appellant failed to establish any grounds for challenging the Tribunal's order, the High Court dismissed the appeal, emphasizing that no substantial legal question arose. A related civil application was also dismissed as a result. The judgment highlights the importance of credible evidence in meeting the burden of proof under the Central Excise Act. en-us Mon, 18 Jul 2005 00:00:00 +0530 Wed, 16 Apr 2008 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3327 The High Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal, confirming that the appellant had successfully discharged the burden of proof under Section 12B of the Central Excise Act. The Court found the evidence presented by the assessee, including certificates, balance-sheets, letters, and affidavits, to be sufficient and acceptable. As the appellant failed to establish any grounds for challenging the Tribunal's order, the High Court dismissed the appeal, emphasizing that no substantial legal question arose. A related civil application was also dismissed as a result. The judgment highlights the importance of credible evidence in meeting the burden of proof under the Central Excise Act. Case-Laws Central Excise Mon, 18 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3327