https://www.taxtmi.com/caselaws?id=353980 The tribunal set aside the demand of duty on the clearance of imported scrap and Aluminum Ingots, amounting to a total of &8377; 60,80,122/-, due to lack of concrete evidence provided by the Revenue to support their claims of diversion and unaccounted production. The tribunal emphasized that the burden of proof lies on the Revenue, which was not satisfactorily discharged in this case. Consequently, the appeals were allowed in favor of the appellant, highlighting the insufficiency of inferences and un-substantiated allegations made by the Revenue in their case. en-us Wed, 10 Jan 2018 00:00:00 +0530 Thu, 15 Mar 2018 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353980 The tribunal set aside the demand of duty on the clearance of imported scrap and Aluminum Ingots, amounting to a total of &8377; 60,80,122/-, due to lack of concrete evidence provided by the Revenue to support their claims of diversion and unaccounted production. The tribunal emphasized that the burden of proof lies on the Revenue, which was not satisfactorily discharged in this case. Consequently, the appeals were allowed in favor of the appellant, highlighting the insufficiency of inferences and un-substantiated allegations made by the Revenue in their case. Case-Laws Central Excise Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353980