https://www.taxtmi.com/caselaws?id=352233 The tribunal allowed the appeals filed by the appellant and co-appellants, as the demands and penalties imposed were deemed unsustainable due to insufficient corroborative evidence from the appellant's premises and improper reliance on third-party records. The tribunal dismissed the appeal filed by the revenue, emphasizing the need for concrete evidence to support allegations in central excise cases and clarifying the burden of proof lies on the department making the claims. en-us Wed, 22 Nov 2017 00:00:00 +0530 Wed, 13 Dec 2017 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352233 The tribunal allowed the appeals filed by the appellant and co-appellants, as the demands and penalties imposed were deemed unsustainable due to insufficient corroborative evidence from the appellant's premises and improper reliance on third-party records. The tribunal dismissed the appeal filed by the revenue, emphasizing the need for concrete evidence to support allegations in central excise cases and clarifying the burden of proof lies on the department making the claims. Case-Laws Central Excise Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352233