https://www.taxtmi.com/caselaws?id=359443 The Tribunal dismissed the Revenue's appeals regarding non-payment of Central Excise duty from 1991-1994, upholding the Commissioner's decision to drop proceedings due to insufficient evidence of undervaluation. The Tribunal found no merit in the Revenue's claims, emphasizing the lack of substantial evidence supporting undervaluation allegations. The decision highlighted the importance of thorough examination and comparative analysis in establishing duty payment discrepancies, ultimately affirming the Commissioner's decision based on the lack of proof of wrongdoing by the respondent. en-us Mon, 07 Aug 2017 00:00:00 +0530 Tue, 01 May 2018 06:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359443 The Tribunal dismissed the Revenue's appeals regarding non-payment of Central Excise duty from 1991-1994, upholding the Commissioner's decision to drop proceedings due to insufficient evidence of undervaluation. The Tribunal found no merit in the Revenue's claims, emphasizing the lack of substantial evidence supporting undervaluation allegations. The decision highlighted the importance of thorough examination and comparative analysis in establishing duty payment discrepancies, ultimately affirming the Commissioner's decision based on the lack of proof of wrongdoing by the respondent. Case-Laws Central Excise Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359443