https://www.taxtmi.com/caselaws?id=355201 The Tribunal set aside the Order-in-Original, ruling in favor of the appellants in a case involving allegations of underpayment of Central Excise duty due to clandestine manufacture and removal. The Tribunal found that the show cause notice lacked evidence to support the Revenue's claims of clandestine activities, as no concrete proof of raw material procurement, excessive labor or power consumption, transportation, or sale proceeds recovery was presented. As a result, the notice was deemed unsustainable, and the appellants were entitled to consequential relief as per law. The decision emphasized the importance of substantiating allegations with concrete evidence to justify duty demands. en-us Wed, 29 Nov 2017 00:00:00 +0530 Thu, 29 Mar 2018 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355201 The Tribunal set aside the Order-in-Original, ruling in favor of the appellants in a case involving allegations of underpayment of Central Excise duty due to clandestine manufacture and removal. The Tribunal found that the show cause notice lacked evidence to support the Revenue's claims of clandestine activities, as no concrete proof of raw material procurement, excessive labor or power consumption, transportation, or sale proceeds recovery was presented. As a result, the notice was deemed unsustainable, and the appellants were entitled to consequential relief as per law. The decision emphasized the importance of substantiating allegations with concrete evidence to justify duty demands. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355201