https://www.taxtmi.com/caselaws?id=337408 The Tribunal upheld the impugned order, rejecting the appeals filed by the appellants due to lack of evidence proving the genuine receipt and consumption of the imported goods in their factory. The department's evidence indicating diversion of goods, supported by statements and documents, prevailed over the appellant's documentation of purchase and payment for goods. The Tribunal found conclusive evidence that the goods were diverted and not utilized in the manufacturing process, leading to the dismissal of the appellant's claims. en-us Fri, 05 Aug 2016 00:00:00 +0530 Fri, 09 Sep 2022 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337408 The Tribunal upheld the impugned order, rejecting the appeals filed by the appellants due to lack of evidence proving the genuine receipt and consumption of the imported goods in their factory. The department's evidence indicating diversion of goods, supported by statements and documents, prevailed over the appellant's documentation of purchase and payment for goods. The Tribunal found conclusive evidence that the goods were diverted and not utilized in the manufacturing process, leading to the dismissal of the appellant's claims. Case-Laws Central Excise Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337408