https://www.taxtmi.com/caselaws?id=450671 Provisional excise assessment orders could not be sustained where the departmental observations relied on to keep the assessments provisional were unsupported by any verified data or material on record. The record showed that neither the assessment orders nor the appellate proceedings contained evidence substantiating the cost audit report observations, so the finding treating them as established facts rested on assumption rather than proof. On that basis, the orders were set aside as lacking an evidentiary foundation and therefore unsustainable in law, with relief granted to the assessee. en-us Thu, 07 Mar 2024 00:00:00 +0530 Mon, 11 Mar 2024 06:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450671 Provisional excise assessment orders could not be sustained where the departmental observations relied on to keep the assessments provisional were unsupported by any verified data or material on record. The record showed that neither the assessment orders nor the appellate proceedings contained evidence substantiating the cost audit report observations, so the finding treating them as established facts rested on assumption rather than proof. On that basis, the orders were set aside as lacking an evidentiary foundation and therefore unsustainable in law, with relief granted to the assessee. Case-Laws Central Excise Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450671