https://www.taxtmi.com/caselaws?id=363881 The appellate tribunal allowed the appeals, setting aside the excise duty demand based on third-party records against the manufacturer of MS Ingots, Runners & Risers. The tribunal emphasized the necessity of concrete evidence in cases of clandestine removal and highlighted the burden of proof on the Revenue to substantiate serious charges. The appellants were granted consequential benefits, emphasizing the importance of requiring sufficient evidence rather than relying on presumptions and assumptions in excise duty cases. en-us Mon, 18 Dec 2017 00:00:00 +0530 Fri, 20 Jul 2018 05:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363881 The appellate tribunal allowed the appeals, setting aside the excise duty demand based on third-party records against the manufacturer of MS Ingots, Runners & Risers. The tribunal emphasized the necessity of concrete evidence in cases of clandestine removal and highlighted the burden of proof on the Revenue to substantiate serious charges. The appellants were granted consequential benefits, emphasizing the importance of requiring sufficient evidence rather than relying on presumptions and assumptions in excise duty cases. Case-Laws Central Excise Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363881