CESTAT Remands Case for Lack of Evidence Examination

The Appellate Tribunal CESTAT, New Delhi remanded the case back to the adjudicating authority due to decisions made on presumptions without proper evidence examination. The appellant's defense remains open for consideration.

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The Appellate Tribunal CESTAT, New Delhi found that the authorities made decisions based on presumptions and suppositions without examining the evidence. The case was remanded back to the adjudicating authority for proper examination of the source document to determine liability. All legal pleadings are open for the appellant's defense.

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