https://www.taxtmi.com/caselaws?id=334139 The appellate tribunal ruled in favor of the appellant, setting aside the confiscation and penalty imposition due to the lack of evidence linking the appellant to duty evasion, primarily stemming from the unidentified manufacturer. The tribunal emphasized the necessity of concrete proof in cases of duty evasion and upheld the appellant's argument based on the absence of manufacturer identification. en-us Fri, 09 Sep 2016 00:00:00 +0530 Fri, 07 Apr 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334139 The appellate tribunal ruled in favor of the appellant, setting aside the confiscation and penalty imposition due to the lack of evidence linking the appellant to duty evasion, primarily stemming from the unidentified manufacturer. The tribunal emphasized the necessity of concrete proof in cases of duty evasion and upheld the appellant's argument based on the absence of manufacturer identification. Case-Laws Central Excise Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334139