https://www.taxtmi.com/caselaws?id=351687 The Tribunal found in favor of the appellant, setting aside the duty liability and penalty imposed by the Revenue. The Tribunal noted that all invoices during the relevant period were for the clearance of cut scrap of leather, with no evidence of the appellant clearing shoe uppers as scrap. Despite some purchase orders mentioning 'rejected uppers,' the Tribunal found no manipulation in the invoices and concluded that no sustainable duty demand could be made against the appellant. The appeal was allowed with consequential relief granted. en-us Wed, 06 Sep 2017 00:00:00 +0530 Thu, 30 Nov 2017 07:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351687 The Tribunal found in favor of the appellant, setting aside the duty liability and penalty imposed by the Revenue. The Tribunal noted that all invoices during the relevant period were for the clearance of cut scrap of leather, with no evidence of the appellant clearing shoe uppers as scrap. Despite some purchase orders mentioning 'rejected uppers,' the Tribunal found no manipulation in the invoices and concluded that no sustainable duty demand could be made against the appellant. The appeal was allowed with consequential relief granted. Case-Laws Central Excise Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351687