https://www.taxtmi.com/caselaws?id=52263 The Tribunal dismissed the revenue's appeal, affirming the Order-in-Appeal that set aside the Order-in-Original. The Tribunal found the revenue's reliance on statements alleging clandestine manufacture and clearance of goods insufficient without corroborative evidence. It highlighted the absence of proof regarding raw material procurement, machinery installation, labor employment, and sales. The Tribunal emphasized that mere statements, contradicted and unsupported by substantial evidence, could not substantiate the revenue's claims. Consequently, the Tribunal upheld the necessity for concrete evidence of manufacturing capacity and processes, ultimately rejecting the revenue's assertions based on presumptions and assumptions. en-us Thu, 03 Jul 2003 00:00:00 +0530 Tue, 16 Jul 2024 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52263 The Tribunal dismissed the revenue's appeal, affirming the Order-in-Appeal that set aside the Order-in-Original. The Tribunal found the revenue's reliance on statements alleging clandestine manufacture and clearance of goods insufficient without corroborative evidence. It highlighted the absence of proof regarding raw material procurement, machinery installation, labor employment, and sales. The Tribunal emphasized that mere statements, contradicted and unsupported by substantial evidence, could not substantiate the revenue's claims. Consequently, the Tribunal upheld the necessity for concrete evidence of manufacturing capacity and processes, ultimately rejecting the revenue's assertions based on presumptions and assumptions. Case-Laws Central Excise Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52263