https://www.taxtmi.com/caselaws?id=335950 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeals due to lack of proper authorization and insufficient evidence. The confiscation of seized goods was set aside for two manufacturers as their clearance value did not exceed the limit. Allegations of clandestine removal and arbitrary valuation were refuted, with the Tribunal emphasizing the Revenue's failure to provide substantial evidence. The existence and manufacturing activities of M/s Gulshan Metal Works were supported by documentary evidence, leading to the dismissal of the Revenue's appeals and affirmation of the impugned order. en-us Tue, 04 Oct 2016 00:00:00 +0530 Tue, 13 Dec 2016 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335950 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeals due to lack of proper authorization and insufficient evidence. The confiscation of seized goods was set aside for two manufacturers as their clearance value did not exceed the limit. Allegations of clandestine removal and arbitrary valuation were refuted, with the Tribunal emphasizing the Revenue's failure to provide substantial evidence. The existence and manufacturing activities of M/s Gulshan Metal Works were supported by documentary evidence, leading to the dismissal of the Revenue's appeals and affirmation of the impugned order. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335950