https://www.taxtmi.com/caselaws?id=347686 The Tribunal set aside the demands and penalties imposed by the Original Authority on manufacturers of Aerated Soft Drinks for alleged underreporting based on discrepancies between sales figures reported to the supplier and Central Excise records. The Tribunal found the show cause notices presumptive without concrete evidence, emphasizing the need for substantiated duty demands. Citing legal precedents, the Tribunal ruled in favor of the appellants, granting consequential relief and highlighting the importance of concrete evidence in tax assessments. en-us Mon, 07 Aug 2017 00:00:00 +0530 Sat, 09 Sep 2017 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347686 The Tribunal set aside the demands and penalties imposed by the Original Authority on manufacturers of Aerated Soft Drinks for alleged underreporting based on discrepancies between sales figures reported to the supplier and Central Excise records. The Tribunal found the show cause notices presumptive without concrete evidence, emphasizing the need for substantiated duty demands. Citing legal precedents, the Tribunal ruled in favor of the appellants, granting consequential relief and highlighting the importance of concrete evidence in tax assessments. Case-Laws Central Excise Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347686