https://www.taxtmi.com/caselaws?id=368054 The High Court upheld the CESTAT's decision to set aside the Order-in-Original due to inadequate investigation into fraud and evasion. It emphasized the importance of clear evidence over suspicion, noting the lack of voluntariness in retracted statements. The Court dismissed the Revenue's appeal, affirming that substantial duty liability cannot be imposed based solely on assumptions and presumptions without concrete evidence. The judgment emphasizes the necessity of consistent and voluntary statements supported by evidence in excise duty matters. en-us Wed, 29 Aug 2018 00:00:00 +0530 Mon, 01 Oct 2018 08:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368054 The High Court upheld the CESTAT's decision to set aside the Order-in-Original due to inadequate investigation into fraud and evasion. It emphasized the importance of clear evidence over suspicion, noting the lack of voluntariness in retracted statements. The Court dismissed the Revenue's appeal, affirming that substantial duty liability cannot be imposed based solely on assumptions and presumptions without concrete evidence. The judgment emphasizes the necessity of consistent and voluntary statements supported by evidence in excise duty matters. Case-Laws Central Excise Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368054