https://www.taxtmi.com/caselaws?id=82620 The Tribunal set aside the penalties imposed on the appellants under the Central Excises and Salt Act, 1944. The Department's reliance on additional evidence without allowing cross-examination, specifically a photocopy of a letter, was deemed unjustified. The Tribunal criticized the Department's actions post remand for imposing a higher penalty without following due process. Emphasizing the lack of procedural fairness, the Tribunal found the penalties unwarranted given the circumstances, including the employee's confession to forgery and the innocence of the company and Managing Director. en-us Tue, 22 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 13:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82620 The Tribunal set aside the penalties imposed on the appellants under the Central Excises and Salt Act, 1944. The Department's reliance on additional evidence without allowing cross-examination, specifically a photocopy of a letter, was deemed unjustified. The Tribunal criticized the Department's actions post remand for imposing a higher penalty without following due process. Emphasizing the lack of procedural fairness, the Tribunal found the penalties unwarranted given the circumstances, including the employee's confession to forgery and the innocence of the company and Managing Director. Case-Laws Central Excise Tue, 22 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82620