https://www.taxtmi.com/caselaws?id=446624 Central excise duty demand was held unsustainable because the adjudicating authority did not independently examine the invoices and other documentary material despite a specific remand direction. The order instead relied on assumptions about trade practice and repeated the show cause allegations without a fresh factual finding. As the Revenue did not discharge the burden of proving manufacture, the confirmation of demand could not stand. The impugned order was set aside and the appeals were allowed. en-us Wed, 06 Dec 2023 00:00:00 +0530 Thu, 07 Dec 2023 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446624 Central excise duty demand was held unsustainable because the adjudicating authority did not independently examine the invoices and other documentary material despite a specific remand direction. The order instead relied on assumptions about trade practice and repeated the show cause allegations without a fresh factual finding. As the Revenue did not discharge the burden of proving manufacture, the confirmation of demand could not stand. The impugned order was set aside and the appeals were allowed. Case-Laws Central Excise Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446624