https://www.taxtmi.com/caselaws?id=348011 The Tribunal set aside the Order-in-Appeal and allowed the appeal, ruling that the demand for Central Excise duty based on the presumption of the cost of drawing and design was unsustainable due to lack of evidence. The appellant was granted consequential relief, emphasizing the importance of concrete evidence in determining assessable value for Central Excise duty calculations. en-us Wed, 02 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348011 The Tribunal set aside the Order-in-Appeal and allowed the appeal, ruling that the demand for Central Excise duty based on the presumption of the cost of drawing and design was unsustainable due to lack of evidence. The appellant was granted consequential relief, emphasizing the importance of concrete evidence in determining assessable value for Central Excise duty calculations. Case-Laws Central Excise Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348011