https://www.taxtmi.com/caselaws?id=74127 The Tribunal allowed the appeal by way of remand for a de novo decision, directing the adjudicating authority to determine the ownership of the exercise books and reassess the statement of Shri V. Agarwal. The Tribunal also ordered the refund of Rs. 1,50,000/- deposited by the appellant under Section 35F of the Act, as the original order was set aside. en-us Tue, 01 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74127 The Tribunal allowed the appeal by way of remand for a de novo decision, directing the adjudicating authority to determine the ownership of the exercise books and reassess the statement of Shri V. Agarwal. The Tribunal also ordered the refund of Rs. 1,50,000/- deposited by the appellant under Section 35F of the Act, as the original order was set aside. Case-Laws Central Excise Tue, 01 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74127