https://www.taxtmi.com/caselaws?id=51265 The Tribunal allowed the appeal against the adjudication order confirming the demand of excise duty and imposing a penalty on the appellant. It was held that the Revenue failed to provide evidence that the increased prices represented excise duty as required by Section 11D of the Central Excise Act. The Tribunal emphasized the need for factual evidence and noted that the prices were determined by a committee, not solely to collect excess excise duty. As a result, the impugned order was set aside, and the appeal was allowed. en-us Thu, 30 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 17:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51265 The Tribunal allowed the appeal against the adjudication order confirming the demand of excise duty and imposing a penalty on the appellant. It was held that the Revenue failed to provide evidence that the increased prices represented excise duty as required by Section 11D of the Central Excise Act. The Tribunal emphasized the need for factual evidence and noted that the prices were determined by a committee, not solely to collect excess excise duty. As a result, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 30 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51265