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Informative

Excise Dept Fails to Prove Clandestine TV Assembly at Warehouse: Supreme Court Upholds CESTAT Order Quashing Duty Demand

Update / Judgement Date

04 Jul 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomOther Legal Matters

The Supreme Court has upheld a CESTAT order, ruling that the "Excise Department failed to prove clandestine TV assembly at a warehouse." The court's decision provides a significant victory for the taxpayer and reinforces that the burden of proof lies with the tax authorities. The ruling emphasizes that a tax demand cannot be based on mere suspicion.