https://www.taxtmi.com/caselaws?id=339554 The Tribunal set aside the order holding M/s. Goyal Tobacco Co. Pvt. Ltd. liable to pay central excise duty for unaccounted tobacco pouches produced using packing machines. The Tribunal found the demand was based on presumption without proving machine functionality. Lack of corroborative evidence on clandestine activities and denial of witness cross-examination rendered the order legally unsustainable. Emphasizing procedural compliance, the Tribunal allowed the appeals, highlighting that presumptive duty liability cannot apply where non-functional machines are discovered. The decision on 11/01/2017 overturned the initial order. en-us Wed, 11 Jan 2017 00:00:00 +0530 Mon, 21 Aug 2017 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339554 The Tribunal set aside the order holding M/s. Goyal Tobacco Co. Pvt. Ltd. liable to pay central excise duty for unaccounted tobacco pouches produced using packing machines. The Tribunal found the demand was based on presumption without proving machine functionality. Lack of corroborative evidence on clandestine activities and denial of witness cross-examination rendered the order legally unsustainable. Emphasizing procedural compliance, the Tribunal allowed the appeals, highlighting that presumptive duty liability cannot apply where non-functional machines are discovered. The decision on 11/01/2017 overturned the initial order. Case-Laws Central Excise Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339554