https://www.taxtmi.com/caselaws?id=86977 The Appellate Tribunal set aside the Collector of Central Excise's decision to impose duty and penalty on the plywood manufacturer. The Tribunal found that the show cause notice lacked sufficient materials to support the allegations that the charges collected were part of the plywood price. As the evidence referenced by the Collector was not provided in the notice, the appellant was denied the opportunity to contest it. Due to the absence of supporting materials in the notice, the Tribunal ruled in favor of the appellant, emphasizing the insufficiency of evidence to substantiate the allegations. en-us Thu, 15 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86977 The Appellate Tribunal set aside the Collector of Central Excise's decision to impose duty and penalty on the plywood manufacturer. The Tribunal found that the show cause notice lacked sufficient materials to support the allegations that the charges collected were part of the plywood price. As the evidence referenced by the Collector was not provided in the notice, the appellant was denied the opportunity to contest it. Due to the absence of supporting materials in the notice, the Tribunal ruled in favor of the appellant, emphasizing the insufficiency of evidence to substantiate the allegations. Case-Laws Central Excise Thu, 15 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86977