https://www.taxtmi.com/caselaws?id=331819 The Tribunal set aside a duty demand of Rs. 12,68,173 on a small-scale plywood manufacturing unit, rejecting the department's assumptions on input-output ratios for plywood production. The Tribunal found the department's estimation method lacking scientific basis and legal support, emphasizing the absence of substantial evidence to justify the demand. Citing industry variability and the interchangeability of face and core veneers, the Tribunal ruled in favor of the appellants, granting consequential reliefs and overturning the impugned order. en-us Wed, 29 Jun 2016 00:00:00 +0530 Fri, 02 Sep 2016 14:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331819 The Tribunal set aside a duty demand of Rs. 12,68,173 on a small-scale plywood manufacturing unit, rejecting the department's assumptions on input-output ratios for plywood production. The Tribunal found the department's estimation method lacking scientific basis and legal support, emphasizing the absence of substantial evidence to justify the demand. Citing industry variability and the interchangeability of face and core veneers, the Tribunal ruled in favor of the appellants, granting consequential reliefs and overturning the impugned order. Case-Laws Central Excise Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331819