https://www.taxtmi.com/caselaws?id=380612 The tribunal allowed the appeal, granting the appellants the benefit of exemption and refund of duty paid under Notification No. 56/2002-CE. The tribunal found discrepancies in the investigation process and emphasized the importance of concrete evidence in establishing the manufacturing activities of the appellants. Based on the evidence presented and the lack of concrete evidence against the appellants, the tribunal concluded that the proceedings were not sustainable, setting aside the impugned order. en-us Wed, 03 Apr 2019 00:00:00 +0530 Fri, 24 May 2019 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380612 The tribunal allowed the appeal, granting the appellants the benefit of exemption and refund of duty paid under Notification No. 56/2002-CE. The tribunal found discrepancies in the investigation process and emphasized the importance of concrete evidence in establishing the manufacturing activities of the appellants. Based on the evidence presented and the lack of concrete evidence against the appellants, the tribunal concluded that the proceedings were not sustainable, setting aside the impugned order. Case-Laws Central Excise Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380612