https://www.taxtmi.com/caselaws?id=351057 A duty demand based on the assumption that all clearances at 2% CST were manufactured goods was held unsustainable where the invoices showed both traded and manufactured items. The Tribunal noted that some sales related to shuttering plates and others to channels, and the Revenue made no factual segregation of the quantities attributable to manufactured goods. In the absence of such segregation, the presumption underlying the demand could not be sustained, and the impugned order was set aside. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sat, 18 Nov 2017 13:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351057 A duty demand based on the assumption that all clearances at 2% CST were manufactured goods was held unsustainable where the invoices showed both traded and manufactured items. The Tribunal noted that some sales related to shuttering plates and others to channels, and the Revenue made no factual segregation of the quantities attributable to manufactured goods. In the absence of such segregation, the presumption underlying the demand could not be sustained, and the impugned order was set aside. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351057