https://www.taxtmi.com/caselaws?id=349342 The Tribunal concluded that the product in question was classified as unmanufactured tobacco, not subject to Central Excise duty. The Panchnamas and statements were deemed unreliable, and no evidence supported the Revenue's claim. Consequently, the Tribunal set aside the Order-in-Original, including the demand for Central Excise duty, penalties, and confiscation of goods. The appeals were allowed, and the appellants were entitled to consequential relief as per law. en-us Thu, 31 Aug 2017 00:00:00 +0530 Sat, 28 Oct 2017 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349342 The Tribunal concluded that the product in question was classified as unmanufactured tobacco, not subject to Central Excise duty. The Panchnamas and statements were deemed unreliable, and no evidence supported the Revenue's claim. Consequently, the Tribunal set aside the Order-in-Original, including the demand for Central Excise duty, penalties, and confiscation of goods. The appeals were allowed, and the appellants were entitled to consequential relief as per law. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349342