https://www.taxtmi.com/caselaws?id=351939 The case involved allegations of unauthorized manufacture and clearance of pan masala without duty payment. The Revenue's appeals against dropping proceedings were dismissed as the original authority found insufficient evidence to establish duty liability. Despite concerns of unaccounted activities, discrepancies in evidence, and availability of packing materials, the judgment upheld the decision to reject the Revenue's claims. The importance of substantial evidence in proving duty liability was emphasized, leading to the dismissal of the appeals due to the lack of concrete proof of unauthorized activities. en-us Fri, 20 Oct 2017 00:00:00 +0530 Tue, 05 Dec 2017 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351939 The case involved allegations of unauthorized manufacture and clearance of pan masala without duty payment. The Revenue's appeals against dropping proceedings were dismissed as the original authority found insufficient evidence to establish duty liability. Despite concerns of unaccounted activities, discrepancies in evidence, and availability of packing materials, the judgment upheld the decision to reject the Revenue's claims. The importance of substantial evidence in proving duty liability was emphasized, leading to the dismissal of the appeals due to the lack of concrete proof of unauthorized activities. Case-Laws Central Excise Fri, 20 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351939