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    <title>1995 (2) TMI 188 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal&#039;s decision was challenged on various grounds including procedural irregularities, lack of adherence to natural justice principles, and insufficiency of evidence. The Reference Application highlighted concerns about inconsistent views on identical issues, failure to follow natural justice principles, and errors in establishing clandestine manufacture. The applicant contested the Tribunal&#039;s decision based on undisclosed material and insufficient corroborative evidence, emphasizing discrepancies between findings and actual facts. Overall, the case underscores the importance of procedural fairness and evidentiary support in adjudication processes under the Central Excises &amp;amp; Salt Act, 1944.</description>
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      <link>https://www.taxtmi.com/caselaws?id=84025</link>
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