https://www.taxtmi.com/caselaws?id=85159 The appellate tribunal remanded the case to the lower authority for reevaluation, setting aside the duty and penalty demands. The lower authority's decision was deemed improper as it failed to adequately consider all evidence, including the appellants' private records and statements from consignees. The matter was to be reconsidered with a focus on analyzing the manufacturing process and the nature of the effluents and by-products. The appellants were granted a new hearing opportunity based on these observations. en-us Wed, 05 Apr 1995 00:00:00 +0530 Wed, 03 Aug 2011 10:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85159 The appellate tribunal remanded the case to the lower authority for reevaluation, setting aside the duty and penalty demands. The lower authority's decision was deemed improper as it failed to adequately consider all evidence, including the appellants' private records and statements from consignees. The matter was to be reconsidered with a focus on analyzing the manufacturing process and the nature of the effluents and by-products. The appellants were granted a new hearing opportunity based on these observations. Case-Laws Central Excise Wed, 05 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85159