https://www.taxtmi.com/caselaws?id=348422 The tribunal upheld the imposition of a demand for a differential duty on the manufacture of corrugated boxes exceeding the prescribed limit under SSI Notification, along with interest and penalty. The appellant's plea for cenvat credit was dismissed due to lack of evidence of material receipt, and the tribunal found intentional evasion of duty liability through deceptive practices like issuing duplicate invoices. The appeal was dismissed based on established evasion and lack of evidence supporting the appellant's claims, emphasizing the importance of compliance with duty obligations and transparency in manufacturing processes. en-us Wed, 28 Jun 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348422 The tribunal upheld the imposition of a demand for a differential duty on the manufacture of corrugated boxes exceeding the prescribed limit under SSI Notification, along with interest and penalty. The appellant's plea for cenvat credit was dismissed due to lack of evidence of material receipt, and the tribunal found intentional evasion of duty liability through deceptive practices like issuing duplicate invoices. The appeal was dismissed based on established evasion and lack of evidence supporting the appellant's claims, emphasizing the importance of compliance with duty obligations and transparency in manufacturing processes. Case-Laws Central Excise Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348422