https://www.taxtmi.com/caselaws?id=76621 Duty demand was held unsustainable where the assessee had disclosed the advance received, shown that tool cost was amortised in the assessable value, and produced records indicating excise duty payment on the relevant value. The Tribunal noted that reply to the show cause notice, later correspondence, PLA entries and related documents were on record, and held that the appellate authority should have examined them before sustaining the adjudication. Because the impugned order did not properly deal with these materials and was non-speaking and unreasoned, it was set aside in favour of the assessee. en-us Tue, 15 Sep 2009 00:00:00 +0530 Fri, 09 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76621 Duty demand was held unsustainable where the assessee had disclosed the advance received, shown that tool cost was amortised in the assessable value, and produced records indicating excise duty payment on the relevant value. The Tribunal noted that reply to the show cause notice, later correspondence, PLA entries and related documents were on record, and held that the appellate authority should have examined them before sustaining the adjudication. Because the impugned order did not properly deal with these materials and was non-speaking and unreasoned, it was set aside in favour of the assessee. Case-Laws Central Excise Tue, 15 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76621