https://www.taxtmi.com/caselaws?id=344751 The Tribunal set aside the order demanding Central Excise duty and penalties on the appellant, a manufacturer of Super Enamelled Copper Binding Wire. After multiple remands, the final order confirmed a reduced duty demand and penalties. The Tribunal found insufficient evidence to support allegations of clandestine manufacture, questioning the authenticity of recovered documents and witness statements. Lack of clarity in duty calculations and absence of corroborative evidence led to the appeal's success, with the Tribunal ruling in favor of the appellant due to the Revenue's failure to provide credible evidence. en-us Fri, 23 Jun 2017 00:00:00 +0530 Tue, 01 Aug 2017 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344751 The Tribunal set aside the order demanding Central Excise duty and penalties on the appellant, a manufacturer of Super Enamelled Copper Binding Wire. After multiple remands, the final order confirmed a reduced duty demand and penalties. The Tribunal found insufficient evidence to support allegations of clandestine manufacture, questioning the authenticity of recovered documents and witness statements. Lack of clarity in duty calculations and absence of corroborative evidence led to the appeal's success, with the Tribunal ruling in favor of the appellant due to the Revenue's failure to provide credible evidence. Case-Laws Central Excise Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344751