https://www.taxtmi.com/caselaws?id=401232 The Tribunal set aside the duty demands based on presumed production derived from Standard Input Output Norms (SION) without corroborative evidence. The invocation of the extended period of limitation and imposition of penalties under Section 11AC were deemed unwarranted due to the lack of evidence of intentional evasion of duty. Both appeals were allowed with consequential relief. en-us Tue, 01 Dec 2020 00:00:00 +0530 Wed, 02 Dec 2020 09:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401232 The Tribunal set aside the duty demands based on presumed production derived from Standard Input Output Norms (SION) without corroborative evidence. The invocation of the extended period of limitation and imposition of penalties under Section 11AC were deemed unwarranted due to the lack of evidence of intentional evasion of duty. Both appeals were allowed with consequential relief. Case-Laws Central Excise Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401232