https://www.taxtmi.com/caselaws?id=387197 The Tribunal partially allowed the appeal, upholding confiscation for 18,800 labeled biris while reducing duty liability significantly. Discrepancies in evidence led to acceptance of appellant's explanation for unbranded biris, emphasizing lack of corroborative evidence for clandestine activities. Mental health issues were considered, highlighting importance of substantiated allegations and credible evidence in tax disputes. Decision stressed thorough investigations and proper documentation for conclusive duty liability establishment. Ruling clarified burden of proof in tax cases, emphasizing significance of reliable evidence in determining liabilities and penalties. en-us Thu, 17 Oct 2019 00:00:00 +0530 Sat, 19 Oct 2019 08:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387197 The Tribunal partially allowed the appeal, upholding confiscation for 18,800 labeled biris while reducing duty liability significantly. Discrepancies in evidence led to acceptance of appellant's explanation for unbranded biris, emphasizing lack of corroborative evidence for clandestine activities. Mental health issues were considered, highlighting importance of substantiated allegations and credible evidence in tax disputes. Decision stressed thorough investigations and proper documentation for conclusive duty liability establishment. Ruling clarified burden of proof in tax cases, emphasizing significance of reliable evidence in determining liabilities and penalties. Case-Laws Central Excise Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387197