https://www.taxtmi.com/caselaws?id=433389 The Tribunal partially allowed the appeal, sustaining the demand of Central Excise duty amounting to Rs. 57,222.17 where the appellant's involvement was established through evidence. The remaining demand of Rs. 4,29,399 was set aside due to lack of substantial proof. The appellant was directed to pay the penalty and interest on the sustained demand. The judgment clarified the evidentiary requirements for proving liability in cases of alleged excise duty evasion. en-us Mon, 23 Jan 2023 00:00:00 +0530 Mon, 30 Jan 2023 09:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433389 The Tribunal partially allowed the appeal, sustaining the demand of Central Excise duty amounting to Rs. 57,222.17 where the appellant's involvement was established through evidence. The remaining demand of Rs. 4,29,399 was set aside due to lack of substantial proof. The appellant was directed to pay the penalty and interest on the sustained demand. The judgment clarified the evidentiary requirements for proving liability in cases of alleged excise duty evasion. Case-Laws Central Excise Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433389