https://www.taxtmi.com/caselaws?id=74700 The court ruled in favor of the appellants, setting aside the demand notice for duty payment on cotton fabrics. It found that the establishment of M/s. Ram Kumar & Co. as a front by the appellants was not proven, highlighting the lack of proper investigation and violations of natural justice in the proceedings. The court emphasized the need for thorough investigation and evidence to establish the alleged front firm's role in the manufacturing process, ultimately concluding that the demand for duty payment was unjustified due to insufficient evidence linking the appellants to fabric manufacturing. en-us Thu, 14 May 1987 00:00:00 +0530 Fri, 10 Jun 2011 14:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74700 The court ruled in favor of the appellants, setting aside the demand notice for duty payment on cotton fabrics. It found that the establishment of M/s. Ram Kumar & Co. as a front by the appellants was not proven, highlighting the lack of proper investigation and violations of natural justice in the proceedings. The court emphasized the need for thorough investigation and evidence to establish the alleged front firm's role in the manufacturing process, ultimately concluding that the demand for duty payment was unjustified due to insufficient evidence linking the appellants to fabric manufacturing. Case-Laws Central Excise Thu, 14 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74700