https://www.taxtmi.com/caselaws?id=440547 The Tribunal dismissed the Revenue's appeal in a case involving allegations of excess production and duty liability under the Central Excise Act. The Commissioner (Appeals) found the show-cause notice lacked evidence to support the claims, and the Tribunal concurred, noting the absence of proper substantiation. As a result, the allegations were deemed unsustainable, leading to the dismissal of the appeal. The Tribunal emphasized the necessity of concrete evidence in such cases, ultimately resulting in the rejection of the Revenue's claims for duty, interest, and penalty. en-us Fri, 02 Jun 2023 00:00:00 +0530 Fri, 21 Jul 2023 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440547 The Tribunal dismissed the Revenue's appeal in a case involving allegations of excess production and duty liability under the Central Excise Act. The Commissioner (Appeals) found the show-cause notice lacked evidence to support the claims, and the Tribunal concurred, noting the absence of proper substantiation. As a result, the allegations were deemed unsustainable, leading to the dismissal of the appeal. The Tribunal emphasized the necessity of concrete evidence in such cases, ultimately resulting in the rejection of the Revenue's claims for duty, interest, and penalty. Case-Laws Central Excise Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440547