https://www.taxtmi.com/caselaws?id=342874 The Tribunal dismissed the Revenue's appeals due to insufficient evidence and investigation regarding the alleged diversion of imported aluminium scrap and clandestine manufacturing and clearance of goods by the manufacturing units. The decision emphasized the necessity of concrete evidence and thorough investigation in confirming demands and imposing penalties. Furthermore, appeals involving amounts below Rs. 10 lakhs were dismissed in accordance with the Government's litigation policy. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 25 May 2017 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342874 The Tribunal dismissed the Revenue's appeals due to insufficient evidence and investigation regarding the alleged diversion of imported aluminium scrap and clandestine manufacturing and clearance of goods by the manufacturing units. The decision emphasized the necessity of concrete evidence and thorough investigation in confirming demands and imposing penalties. Furthermore, appeals involving amounts below Rs. 10 lakhs were dismissed in accordance with the Government's litigation policy. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342874