https://www.taxtmi.com/caselaws?id=372806 The Tribunal set aside the impugned order, allowing all appeals and entitling the appellants to consequential relief as per law. The judgment emphasized the need for tangible evidence to support allegations of clandestine manufacture and clearance, stating that mere presumptions are insufficient to demand Central Excise duty. The Tribunal reiterated that the duty of excise is on the activity of manufacture, which must be clearly established by the Revenue. en-us Thu, 27 Dec 2018 00:00:00 +0530 Mon, 31 Dec 2018 07:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372806 The Tribunal set aside the impugned order, allowing all appeals and entitling the appellants to consequential relief as per law. The judgment emphasized the need for tangible evidence to support allegations of clandestine manufacture and clearance, stating that mere presumptions are insufficient to demand Central Excise duty. The Tribunal reiterated that the duty of excise is on the activity of manufacture, which must be clearly established by the Revenue. Case-Laws Central Excise Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372806