https://www.taxtmi.com/caselaws?id=188252 The Tribunal overturned the demand of duty and penalty imposed by Commissioner (A) on the appellant, amounting to &8377;14,00,800/- based on unaccounted income surrendered before Income Tax Authorities. The Tribunal held that the Revenue failed to provide concrete evidence of the appellant's involvement in manufacturing excisable goods without duty payment, emphasizing the necessity of positive evidence to support duty demands. Consequently, the duty demand along with interest was set aside, leading to the dismissal of penalty imposition. The appeal was allowed with any consequential relief. en-us Fri, 26 Feb 2016 00:00:00 +0530 Wed, 23 Nov 2016 12:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188252 The Tribunal overturned the demand of duty and penalty imposed by Commissioner (A) on the appellant, amounting to &8377;14,00,800/- based on unaccounted income surrendered before Income Tax Authorities. The Tribunal held that the Revenue failed to provide concrete evidence of the appellant's involvement in manufacturing excisable goods without duty payment, emphasizing the necessity of positive evidence to support duty demands. Consequently, the duty demand along with interest was set aside, leading to the dismissal of penalty imposition. The appeal was allowed with any consequential relief. Case-Laws Central Excise Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188252