https://www.taxtmi.com/caselaws?id=446430 Duty demand based on seven invoices for lamination work was stated to be unsustainable where the invoices reflected mixed components such as processing, plates, printing, lamination and carriage, and the record did not explain any material distinction from invoices on which demand had been dropped. Confiscation of seized carton boxes and varnished paper sheets, together with redemption fine, was also stated to fail because excisability had not been established with certainty; carton boxes were acknowledged as non-dutiable, while varnished paper sheets were treated only on assumption. Consequential penalties on the appellant and co-noticees were likewise said to fall once the demand and confiscation were unsupported by complete facts and evidence. en-us Tue, 07 Nov 2023 00:00:00 +0530 Tue, 05 Dec 2023 07:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446430 Duty demand based on seven invoices for lamination work was stated to be unsustainable where the invoices reflected mixed components such as processing, plates, printing, lamination and carriage, and the record did not explain any material distinction from invoices on which demand had been dropped. Confiscation of seized carton boxes and varnished paper sheets, together with redemption fine, was also stated to fail because excisability had not been established with certainty; carton boxes were acknowledged as non-dutiable, while varnished paper sheets were treated only on assumption. Consequential penalties on the appellant and co-noticees were likewise said to fall once the demand and confiscation were unsupported by complete facts and evidence. Case-Laws Central Excise Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446430