https://www.taxtmi.com/caselaws?id=91017 An adjudicating authority must consider all documentary and technical evidence produced by the noticee before sustaining a demand or penalty, and cannot rely on assumptions about the nature of manufacture during the relevant period. Here, the Tribunal noted that inputs details, manufacturing charts, an audit report and product literature were ignored, and that the later availability of certain pump and diesel engine models did not by itself prove continuous manufacture of those models throughout the disputed period. The impugned order was therefore set aside and the matter remanded for fresh adjudication after proper inquiry and recorded findings on the evidence. en-us Thu, 20 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 12:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91017 An adjudicating authority must consider all documentary and technical evidence produced by the noticee before sustaining a demand or penalty, and cannot rely on assumptions about the nature of manufacture during the relevant period. Here, the Tribunal noted that inputs details, manufacturing charts, an audit report and product literature were ignored, and that the later availability of certain pump and diesel engine models did not by itself prove continuous manufacture of those models throughout the disputed period. The impugned order was therefore set aside and the matter remanded for fresh adjudication after proper inquiry and recorded findings on the evidence. Case-Laws Central Excise Thu, 20 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91017