https://www.taxtmi.com/caselaws?id=353365 The Appellate Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) decision to set aside the demand of duty. The Tribunal emphasized the lack of substantial evidence to prove excess manufacture and clearance of Sugar, highlighting the unreliability of determining Molasses quantity through dip reading. Citing legal principles and court judgments, the Tribunal concluded that raw material shortages alone do not establish clandestine clearances. The judgment underscores the necessity of concrete evidence in excise matters to support allegations of clandestine activities. en-us Thu, 16 Nov 2017 00:00:00 +0530 Wed, 03 Jan 2018 07:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353365 The Appellate Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) decision to set aside the demand of duty. The Tribunal emphasized the lack of substantial evidence to prove excess manufacture and clearance of Sugar, highlighting the unreliability of determining Molasses quantity through dip reading. Citing legal principles and court judgments, the Tribunal concluded that raw material shortages alone do not establish clandestine clearances. The judgment underscores the necessity of concrete evidence in excise matters to support allegations of clandestine activities. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353365