https://www.taxtmi.com/caselaws?id=47996 The Tribunal dismissed the appeal, upholding its original decision. It ruled that the assessee failed to provide sufficient evidence to prove legitimate use of raw materials, thus justifying the Tribunal's stance on the insufficiency of purchase bills and payment details. The burden of proof for clandestine manufacturing and removal rested entirely on the Department, which successfully provided cogent evidence, including purchase bills and chemist statements. The Tribunal also found no substantial legal question regarding the proper duty payment on goods post-production, emphasizing the factual nature of such determinations and affirming the importance of concrete evidence in these matters. en-us Tue, 19 Sep 2006 00:00:00 +0530 Sat, 24 Feb 2024 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47996 The Tribunal dismissed the appeal, upholding its original decision. It ruled that the assessee failed to provide sufficient evidence to prove legitimate use of raw materials, thus justifying the Tribunal's stance on the insufficiency of purchase bills and payment details. The burden of proof for clandestine manufacturing and removal rested entirely on the Department, which successfully provided cogent evidence, including purchase bills and chemist statements. The Tribunal also found no substantial legal question regarding the proper duty payment on goods post-production, emphasizing the factual nature of such determinations and affirming the importance of concrete evidence in these matters. Case-Laws Central Excise Tue, 19 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47996