https://www.taxtmi.com/caselaws?id=82150 The Tribunal partially dispensed with the pre-deposit amount for duty and penalty demanded in the impugned order, considering the financial hardship faced by the applicants and the closure of their unit. The judgment emphasized the importance of thoroughly evaluating all evidence in duty evasion cases and criticized the lower authority for its narrow focus on a single aspect of evidence, urging a comprehensive assessment before determining duty liability in cases with significant evasion allegations. en-us Sun, 18 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82150 The Tribunal partially dispensed with the pre-deposit amount for duty and penalty demanded in the impugned order, considering the financial hardship faced by the applicants and the closure of their unit. The judgment emphasized the importance of thoroughly evaluating all evidence in duty evasion cases and criticized the lower authority for its narrow focus on a single aspect of evidence, urging a comprehensive assessment before determining duty liability in cases with significant evasion allegations. Case-Laws Central Excise Sun, 18 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82150