https://www.taxtmi.com/caselaws?id=193114 The Tribunal set aside the order demanding excise duty, interest, and penalty from the appellants based solely on income surrendered before the Income Tax Authorities. The decision emphasized that excise duty is levied on the actual manufacture and clearance of goods, requiring concrete evidence to support such claims. Without proof of manufacturing and clearance activities, the Tribunal held that duty cannot be imposed solely based on surrendered income. This ruling established a precedent for cases where duty imposition is attempted without substantiating evidence of manufacturing, highlighting the necessity for factual proof to support duty demands. en-us Mon, 11 Jul 2016 00:00:00 +0530 Thu, 13 Jul 2017 21:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193114 The Tribunal set aside the order demanding excise duty, interest, and penalty from the appellants based solely on income surrendered before the Income Tax Authorities. The decision emphasized that excise duty is levied on the actual manufacture and clearance of goods, requiring concrete evidence to support such claims. Without proof of manufacturing and clearance activities, the Tribunal held that duty cannot be imposed solely based on surrendered income. This ruling established a precedent for cases where duty imposition is attempted without substantiating evidence of manufacturing, highlighting the necessity for factual proof to support duty demands. Case-Laws Central Excise Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193114