No Evidence of TV Assembly at Warehouse in alleged Clandestine Manufacture and Duty Evasion: CESTAT nullifies Excise Duty Demand

The CESTAT nullified an excise duty demand against a TV warehouse owner, citing a lack of evidence regarding the clandestine assembly of televisions on-site. The tribunal found no credible records, machinery, or reports indicating assembly activities at the warehouse, which were essential to prove the excise duty evasion claim. Consequently, the excise duty demand was dismissed, providing significant relief to the appellant.