https://www.taxtmi.com/caselaws?id=352052 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and Order-in-Original, as the Revenue failed to prove that the goods exported were manufactured by the appellants. The burden of proof lay with the Revenue to establish the manufacturing origin of the goods, which was not adequately demonstrated through documents prepared without input from the assessee's records. The judgment emphasized the necessity of concrete evidence in Central Excise duty disputes, leading to the appellant being granted consequential relief. en-us Wed, 25 Oct 2017 00:00:00 +0530 Thu, 07 Dec 2017 08:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352052 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and Order-in-Original, as the Revenue failed to prove that the goods exported were manufactured by the appellants. The burden of proof lay with the Revenue to establish the manufacturing origin of the goods, which was not adequately demonstrated through documents prepared without input from the assessee's records. The judgment emphasized the necessity of concrete evidence in Central Excise duty disputes, leading to the appellant being granted consequential relief. Case-Laws Central Excise Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352052