https://www.taxtmi.com/caselaws?id=365477 The Tribunal rejected the Revenue's appeal challenging the acceptance of the CAS-4 certificate by the Commissioner. The Tribunal found that the Revenue failed to provide concrete evidence or verification to dispute the validity of the certificate submitted by the Respondents. Emphasizing the importance of substantiating allegations with evidence, the Tribunal concluded that faulting the CAS-4 certificate without proper verification did not support the Revenue's case. The appeal lacked merit and was ultimately rejected, highlighting the necessity for thorough assessment and evidence in tax disputes involving valuation methods and certificates. en-us Thu, 16 Aug 2018 00:00:00 +0530 Sat, 18 Aug 2018 09:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365477 The Tribunal rejected the Revenue's appeal challenging the acceptance of the CAS-4 certificate by the Commissioner. The Tribunal found that the Revenue failed to provide concrete evidence or verification to dispute the validity of the certificate submitted by the Respondents. Emphasizing the importance of substantiating allegations with evidence, the Tribunal concluded that faulting the CAS-4 certificate without proper verification did not support the Revenue's case. The appeal lacked merit and was ultimately rejected, highlighting the necessity for thorough assessment and evidence in tax disputes involving valuation methods and certificates. Case-Laws Central Excise Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365477