https://www.taxtmi.com/caselaws?id=375311 The Appellate Tribunal upheld the Commissioner's decision in a case involving alleged contravention of Central Excise Rules and Pan Masala Packing Machines Rules. The Revenue failed to provide substantial evidence to prove duty evasion and unauthorized manufacturing activities by the assessee, leading to the Tribunal rejecting the Revenue's appeal. The case underscored the necessity of substantial evidence to substantiate allegations of duty evasion and unauthorized activities, placing the burden of proof on the Revenue to establish violations conclusively. en-us Fri, 15 Feb 2019 00:00:00 +0530 Mon, 18 Feb 2019 06:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375311 The Appellate Tribunal upheld the Commissioner's decision in a case involving alleged contravention of Central Excise Rules and Pan Masala Packing Machines Rules. The Revenue failed to provide substantial evidence to prove duty evasion and unauthorized manufacturing activities by the assessee, leading to the Tribunal rejecting the Revenue's appeal. The case underscored the necessity of substantial evidence to substantiate allegations of duty evasion and unauthorized activities, placing the burden of proof on the Revenue to establish violations conclusively. Case-Laws Central Excise Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375311