https://www.taxtmi.com/caselaws?id=86841 The Tribunal set aside the Collector's order confirming duty demand, penalties, and confiscation, remanding the case for the appellant to produce supporting documents. The appellant's claim of expenses reducing the declared value below the exemption limit was supported by a Chartered Accountant's certificate, but rejected for lack of proof. The Tribunal faulted the Collector for not allowing the appellant to submit necessary documents, emphasizing the right to present evidence. The appeal was allowed in favor of the appellant, granting a fresh decision opportunity with the adjudicating authority. en-us Wed, 18 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 16:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86841 The Tribunal set aside the Collector's order confirming duty demand, penalties, and confiscation, remanding the case for the appellant to produce supporting documents. The appellant's claim of expenses reducing the declared value below the exemption limit was supported by a Chartered Accountant's certificate, but rejected for lack of proof. The Tribunal faulted the Collector for not allowing the appellant to submit necessary documents, emphasizing the right to present evidence. The appeal was allowed in favor of the appellant, granting a fresh decision opportunity with the adjudicating authority. Case-Laws Central Excise Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86841