https://www.taxtmi.com/caselaws?id=370487 Demand for duty, interest and penalties based on an allegation that the assessees had not manufactured goods could not be sustained where the finding rested on presumption rather than corroborative evidence. Contemporaneous material showed movement of raw materials and finished goods at toll barriers, departmental verification of purchases and plant machinery, and no adverse material against the assessees at their end. On that record, the units were treated as manufacturing units, making them eligible for the area-based exemption and consequential refund under Notification No. 56/2002-CE. The demand raised on the alleged erroneous refund, together with penalties, was therefore unsustainable. en-us Fri, 26 Oct 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370487 Demand for duty, interest and penalties based on an allegation that the assessees had not manufactured goods could not be sustained where the finding rested on presumption rather than corroborative evidence. Contemporaneous material showed movement of raw materials and finished goods at toll barriers, departmental verification of purchases and plant machinery, and no adverse material against the assessees at their end. On that record, the units were treated as manufacturing units, making them eligible for the area-based exemption and consequential refund under Notification No. 56/2002-CE. The demand raised on the alleged erroneous refund, together with penalties, was therefore unsustainable. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370487