https://www.taxtmi.com/caselaws?id=354593 The Appellate Tribunal CESTAT Chennai set aside the demand against the appellant, a manufacturer of viscose staple fibre yarn, in an excise duty evasion case. The tribunal found the evidence insufficient to prove that the appellant received higher consideration than stated in the invoice, emphasizing the lack of direct evidence linking the appellant to the alleged undervaluation based on third-party documents and selective reliance on the director's statement. The decision underscored the necessity for concrete evidence directly implicating the accused party in evasion cases, leading to the allowance of the appeal without any consequential relief. en-us Wed, 31 Jan 2018 00:00:00 +0530 Mon, 23 Apr 2018 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354593 The Appellate Tribunal CESTAT Chennai set aside the demand against the appellant, a manufacturer of viscose staple fibre yarn, in an excise duty evasion case. The tribunal found the evidence insufficient to prove that the appellant received higher consideration than stated in the invoice, emphasizing the lack of direct evidence linking the appellant to the alleged undervaluation based on third-party documents and selective reliance on the director's statement. The decision underscored the necessity for concrete evidence directly implicating the accused party in evasion cases, leading to the allowance of the appeal without any consequential relief. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354593