https://www.taxtmi.com/caselaws?id=396284 The Tribunal ruled in favor of the Appellant, a manufacturer of Iron & Steel Ingot, setting aside the demand notice for Cenvat Duty and penalties imposed. The decision highlighted the lack of concrete evidence supporting allegations of suppression and clandestine removal of excisable goods. The Tribunal emphasized the insufficiency of proof regarding procurement, manufacturing, dispatch, and sale of goods, undermining the Revenue's claims. The appeal was allowed with consequential relief, emphasizing the necessity of affirmative and cogent evidence in such cases. en-us Thu, 11 Jun 2020 00:00:00 +0530 Mon, 29 Jun 2020 09:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396284 The Tribunal ruled in favor of the Appellant, a manufacturer of Iron & Steel Ingot, setting aside the demand notice for Cenvat Duty and penalties imposed. The decision highlighted the lack of concrete evidence supporting allegations of suppression and clandestine removal of excisable goods. The Tribunal emphasized the insufficiency of proof regarding procurement, manufacturing, dispatch, and sale of goods, undermining the Revenue's claims. The appeal was allowed with consequential relief, emphasizing the necessity of affirmative and cogent evidence in such cases. Case-Laws Central Excise Thu, 11 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396284