https://www.taxtmi.com/caselaws?id=789225 Central excise duty demand was found unsustainable where duty had already been paid on the clearances and the Revenue advanced inconsistent theories about the movement of goods. If no goods were sent to the named dealer, the duty demand could not rest on that premise; if the goods were diverted elsewhere, duty had already been discharged on clearance. Because the demand lacked a consistent factual and legal basis, confirmation of the duty demand could not be sustained. The respondent therefore succeeded on the issue. en-us Tue, 10 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789225 Central excise duty demand was found unsustainable where duty had already been paid on the clearances and the Revenue advanced inconsistent theories about the movement of goods. If no goods were sent to the named dealer, the duty demand could not rest on that premise; if the goods were diverted elsewhere, duty had already been discharged on clearance. Because the demand lacked a consistent factual and legal basis, confirmation of the duty demand could not be sustained. The respondent therefore succeeded on the issue. Case-Laws Central Excise Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789225