https://www.taxtmi.com/caselaws?id=190770 The Appellate Tribunal rejected the Revenue's appeal, upholding the decision in favor of the respondents in a case involving alleged evasion of Central Excise duty on steel ingots. The Tribunal found no concrete evidence supporting the allegations of duty evasion, noting that the issuance of multiple gate passes in a day did not conclusively prove wrongdoing. Additionally, the Tribunal considered a previous decision stating that duty evasion cannot be solely established based on octroi records, leading to the rejection of the Revenue's appeal. en-us Tue, 03 Oct 2000 00:00:00 +0530 Sat, 25 Feb 2017 12:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190770 The Appellate Tribunal rejected the Revenue's appeal, upholding the decision in favor of the respondents in a case involving alleged evasion of Central Excise duty on steel ingots. The Tribunal found no concrete evidence supporting the allegations of duty evasion, noting that the issuance of multiple gate passes in a day did not conclusively prove wrongdoing. Additionally, the Tribunal considered a previous decision stating that duty evasion cannot be solely established based on octroi records, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Tue, 03 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190770