https://www.taxtmi.com/caselaws?id=76155 The Tribunal allowed the appeals by way of remand, directing the adjudicating authority to reconsider the cases in light of the principles established in previous Tribunal decisions. The impugned duty demand and penalties for issuing invoices without supplying material were set aside, emphasizing the burden on the appellants to prove receipt and use of duty-paid goods in manufacturing. The Tribunal criticized the lack of examination of appellant evidence by the Commissioner and highlighted discrepancies in transportation capacity as factors requiring further adjudication. en-us Mon, 04 May 2009 00:00:00 +0530 Sat, 12 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76155 The Tribunal allowed the appeals by way of remand, directing the adjudicating authority to reconsider the cases in light of the principles established in previous Tribunal decisions. The impugned duty demand and penalties for issuing invoices without supplying material were set aside, emphasizing the burden on the appellants to prove receipt and use of duty-paid goods in manufacturing. The Tribunal criticized the lack of examination of appellant evidence by the Commissioner and highlighted discrepancies in transportation capacity as factors requiring further adjudication. Case-Laws Central Excise Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76155