https://www.taxtmi.com/caselaws?id=442439 The Tribunal set aside the order demanding Central Excise duty, interest, and penalty against the appellants for allegedly trading in steel scrap without payment. It found the Revenue's case lacked substantial evidence and investigation to prove the violations, emphasizing the necessity of tangible evidence over presumptions. The Tribunal ruled in favor of the appellants, stating the show cause notice and order were not legally sustainable, and allowed the appeal. en-us Wed, 30 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442439 The Tribunal set aside the order demanding Central Excise duty, interest, and penalty against the appellants for allegedly trading in steel scrap without payment. It found the Revenue's case lacked substantial evidence and investigation to prove the violations, emphasizing the necessity of tangible evidence over presumptions. The Tribunal ruled in favor of the appellants, stating the show cause notice and order were not legally sustainable, and allowed the appeal. Case-Laws Central Excise Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442439