https://www.taxtmi.com/caselaws?id=80514 Purchase bills supporting lawful acquisition had to be weighed against the department's spot statement and inspection findings, and the adjudication could not disregard the defence without verification or a fair chance to prove that the goods were defective and meant for repair. Because it was unclear whether the examination was conducted in the respondent's presence or with effective opportunity to explain the goods, the evidentiary record was considered incomplete. On that basis, the remand order setting aside confiscation and penalty was upheld, and no interference was warranted. en-us Tue, 20 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80514 Purchase bills supporting lawful acquisition had to be weighed against the department's spot statement and inspection findings, and the adjudication could not disregard the defence without verification or a fair chance to prove that the goods were defective and meant for repair. Because it was unclear whether the examination was conducted in the respondent's presence or with effective opportunity to explain the goods, the evidentiary record was considered incomplete. On that basis, the remand order setting aside confiscation and penalty was upheld, and no interference was warranted. Case-Laws Customs Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80514