https://www.taxtmi.com/caselaws?id=372396 A demand treating the assessee as a non-manufacturer and denying area-based exemption and refund was held unsustainable where the record showed periodic excise checks, industrial and pollution permissions, and inward and outward movement of goods. The Tribunal relied on earlier identical decisions and held that allegations based only on investigations in another Commissionerate, without concrete enquiry at the assessee's premises or corroborative evidence, could not displace material showing actual manufacture and functioning of the units. On that basis, the exemption and refund benefit was sustained and the adverse order was set aside. en-us Thu, 06 Dec 2018 00:00:00 +0530 Sat, 22 Dec 2018 06:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372396 A demand treating the assessee as a non-manufacturer and denying area-based exemption and refund was held unsustainable where the record showed periodic excise checks, industrial and pollution permissions, and inward and outward movement of goods. The Tribunal relied on earlier identical decisions and held that allegations based only on investigations in another Commissionerate, without concrete enquiry at the assessee's premises or corroborative evidence, could not displace material showing actual manufacture and functioning of the units. On that basis, the exemption and refund benefit was sustained and the adverse order was set aside. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372396