https://www.taxtmi.com/caselaws?id=369092 The Appellate Tribunal upheld the Commissioner's decision to vacate the show cause notice issued by the Revenue. The Tribunal found that the entries in question were consistent with the RG-1 records, indicating proper payment of duty by the respondents. As the Revenue failed to provide substantial evidence to counter this finding, the Tribunal rejected the Revenue's appeal. The case underscores the importance of meticulous record-keeping and effective evidence presentation in excise duty cases, emphasizing the need for parties to challenge adverse findings with strong evidence during appellate proceedings. en-us Tue, 07 Aug 2018 00:00:00 +0530 Mon, 22 Oct 2018 09:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369092 The Appellate Tribunal upheld the Commissioner's decision to vacate the show cause notice issued by the Revenue. The Tribunal found that the entries in question were consistent with the RG-1 records, indicating proper payment of duty by the respondents. As the Revenue failed to provide substantial evidence to counter this finding, the Tribunal rejected the Revenue's appeal. The case underscores the importance of meticulous record-keeping and effective evidence presentation in excise duty cases, emphasizing the need for parties to challenge adverse findings with strong evidence during appellate proceedings. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369092