https://www.taxtmi.com/caselaws?id=357346 The Tribunal rejected the Revenue's appeal against an order in de novo proceedings due to a discrepancy in the cause title and lack of evidence supporting the claim of non-receipt of inputs by the respondent. Emphasizing the importance of concrete evidence, the Tribunal referenced a similar case from the High Court of Allahabad and dismissed the appeal for failure to demonstrate an alternate source of procurement. The decision highlighted the necessity of substantial proof in such cases and upheld the original findings while addressing the respondent's cross-objection. en-us Mon, 26 Feb 2018 00:00:00 +0530 Thu, 22 Mar 2018 08:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357346 The Tribunal rejected the Revenue's appeal against an order in de novo proceedings due to a discrepancy in the cause title and lack of evidence supporting the claim of non-receipt of inputs by the respondent. Emphasizing the importance of concrete evidence, the Tribunal referenced a similar case from the High Court of Allahabad and dismissed the appeal for failure to demonstrate an alternate source of procurement. The decision highlighted the necessity of substantial proof in such cases and upheld the original findings while addressing the respondent's cross-objection. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357346