https://www.taxtmi.com/caselaws?id=363290 The case involved an allegation of clandestine removal of goods based on higher consumption of Raw Petroleum Coke for manufacturing Calcined Petroleum Coke. The Adjudicating authority confirmed the duty demand, partially upheld by the Commissioner (Appeals). The dispute centered on the input/output ratio norm in CPC manufacturing. The Commissioner (Appeals) set aside the demand due to lack of evidence. The judgment stressed the burden of proof on the Revenue for such charges, requiring tangible evidence. Legal precedents were cited to support the decision. The appeal by Revenue was dismissed, affirming the Commissioner's decision and emphasizing the need for concrete evidence in clandestine removal cases. en-us Thu, 15 Mar 2018 00:00:00 +0530 Wed, 11 Jul 2018 07:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363290 The case involved an allegation of clandestine removal of goods based on higher consumption of Raw Petroleum Coke for manufacturing Calcined Petroleum Coke. The Adjudicating authority confirmed the duty demand, partially upheld by the Commissioner (Appeals). The dispute centered on the input/output ratio norm in CPC manufacturing. The Commissioner (Appeals) set aside the demand due to lack of evidence. The judgment stressed the burden of proof on the Revenue for such charges, requiring tangible evidence. Legal precedents were cited to support the decision. The appeal by Revenue was dismissed, affirming the Commissioner's decision and emphasizing the need for concrete evidence in clandestine removal cases. Case-Laws Central Excise Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363290