https://www.taxtmi.com/caselaws?id=392364 The Appellate Tribunal, comprising HON'BLE MRS. ARCHANA WADHWA and HON'BLE MR. ANIL G. SHAKKARWAR, upheld the Commissioner (Appeals)'s decision to set aside the demand of duty, interest, and penalties amounting to Rs. 53,42,108 against the appellants. The Tribunal found that the Revenue failed to provide new evidence to challenge the lower authority's conclusions, emphasizing the lack of concrete evidence to substantiate allegations of clandestine activities. The case underscores the importance of meeting stringent evidentiary requirements in excise duty cases, ultimately resulting in the dismissal of the Revenue's appeal. en-us Thu, 28 Nov 2019 00:00:00 +0530 Wed, 19 Feb 2020 10:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392364 The Appellate Tribunal, comprising HON'BLE MRS. ARCHANA WADHWA and HON'BLE MR. ANIL G. SHAKKARWAR, upheld the Commissioner (Appeals)'s decision to set aside the demand of duty, interest, and penalties amounting to Rs. 53,42,108 against the appellants. The Tribunal found that the Revenue failed to provide new evidence to challenge the lower authority's conclusions, emphasizing the lack of concrete evidence to substantiate allegations of clandestine activities. The case underscores the importance of meeting stringent evidentiary requirements in excise duty cases, ultimately resulting in the dismissal of the Revenue's appeal. Case-Laws Central Excise Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392364