https://www.taxtmi.com/caselaws?id=362514 The Tribunal set aside the Order-in-Original in favor of the Gutkha manufacturer appellant in a case involving alleged clandestine removal of goods without paying excise duty. The lack of evidence linking the seized goods to the appellant's manufacturing and the failure to establish manufacture for duty demand led to the ruling. The Tribunal emphasized the necessity of concrete evidence and the importance of proving manufacture to impose excise duty, ultimately granting relief to the appellant and highlighting the significance of admissible evidence in such cases. en-us Thu, 05 Apr 2018 00:00:00 +0530 Thu, 28 Jun 2018 10:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362514 The Tribunal set aside the Order-in-Original in favor of the Gutkha manufacturer appellant in a case involving alleged clandestine removal of goods without paying excise duty. The lack of evidence linking the seized goods to the appellant's manufacturing and the failure to establish manufacture for duty demand led to the ruling. The Tribunal emphasized the necessity of concrete evidence and the importance of proving manufacture to impose excise duty, ultimately granting relief to the appellant and highlighting the significance of admissible evidence in such cases. Case-Laws Central Excise Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362514