https://www.taxtmi.com/caselaws?id=77201 The Tax Appeal filed by the Commissioner of Central Excise was dismissed by the Tribunal due to the lack of evidentiary value of a partner's statement. The Tribunal found that the department failed to properly investigate and verify the statement, leading to the acceptance of the respondent's explanation for the shortage of goods. The High Court upheld the Tribunal's decision, stating that the findings were based on factual determinations and did not raise substantial legal questions. The appeal was summarily dismissed as the issues did not amount to significant errors of law as argued by the appellant. en-us Thu, 18 Feb 2010 00:00:00 +0530 Mon, 30 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77201 The Tax Appeal filed by the Commissioner of Central Excise was dismissed by the Tribunal due to the lack of evidentiary value of a partner's statement. The Tribunal found that the department failed to properly investigate and verify the statement, leading to the acceptance of the respondent's explanation for the shortage of goods. The High Court upheld the Tribunal's decision, stating that the findings were based on factual determinations and did not raise substantial legal questions. The appeal was summarily dismissed as the issues did not amount to significant errors of law as argued by the appellant. Case-Laws Central Excise Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77201