Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2000 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (11) TMI 178 - AT - Central ExciseExtract: .......mption he was not liable to pay any duty at all. In these circumstances, Revenue s claim can only be treated as a mere presumption, lacking in any evidence to show that the surcharge collected was represented as duty of excise. 3. In view of what is stated above, we find the case to be entirely lacking in evidence. The appeal fails and is rejected.
|