https://www.taxtmi.com/caselaws?id=440200 The Tribunal ruled in favor of the appellant firm, M/s. S. A. Enterprise, in a Central Excise duty case. It found that the firm's declarations as a manufacturer were for business procurement purposes only, and it engaged in trading activities. Insufficient evidence of clandestine manufacturing led the Tribunal to conclude that the firm could not be charged based solely on customer declarations. Additionally, the demands of duty, interest, and penalties against the firm and its Authorized Representative were deemed unsustainable due to lack of evidence supporting the charges. The penalties were set aside, and all appeals were allowed with consequential reliefs. en-us Tue, 27 Jun 2023 00:00:00 +0530 Thu, 13 Jul 2023 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440200 The Tribunal ruled in favor of the appellant firm, M/s. S. A. Enterprise, in a Central Excise duty case. It found that the firm's declarations as a manufacturer were for business procurement purposes only, and it engaged in trading activities. Insufficient evidence of clandestine manufacturing led the Tribunal to conclude that the firm could not be charged based solely on customer declarations. Additionally, the demands of duty, interest, and penalties against the firm and its Authorized Representative were deemed unsustainable due to lack of evidence supporting the charges. The penalties were set aside, and all appeals were allowed with consequential reliefs. Case-Laws Central Excise Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440200