https://www.taxtmi.com/article/detailed?id=10736 Demand for excise duty under a compounded levy cannot be sustained on assumptions; no undeclared packing machines were found at the appellant's factory and the assessing authority relied on a survey sheet and presumptions without material evidence. The appellant's explanations for the survey data were rejected and cross-examination was denied, leading the tribunal to set aside the confirmed demand, interest, and penalty because duty cannot be imposed in the absence of concrete proof of clandestine manufacture or undeclared machinery. en-us Thu, 06 Oct 2022 08:38:21 +0530 Thu, 06 Oct 2022 08:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10736 Demand for excise duty under a compounded levy cannot be sustained on assumptions; no undeclared packing machines were found at the appellant's factory and the assessing authority relied on a survey sheet and presumptions without material evidence. The appellant's explanations for the survey data were rejected and cross-examination was denied, leading the tribunal to set aside the confirmed demand, interest, and penalty because duty cannot be imposed in the absence of concrete proof of clandestine manufacture or undeclared machinery. Articles Central Excise Thu, 06 Oct 2022 08:38:21 +0530 https://www.taxtmi.com/article/detailed?id=10736