https://www.taxtmi.com/caselaws?id=92685 The Tribunal held that the case splitting by Central Excise Officers was justified, emphasizing the need for separate adjudication. The reliance on statements by Shri Gautam Chand Sancheti was deemed unreliable and lacking corroboration, especially after retraction. Insufficient evidence supporting the appellant's use of power led to the order being set aside. The Tribunal criticized improper summons service and representation. Ultimately, the appeal was allowed due to the lack of substantial evidence against the appellant, with consequential relief granted. en-us Tue, 08 Jun 1999 00:00:00 +0530 Fri, 04 Nov 2011 13:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92685 The Tribunal held that the case splitting by Central Excise Officers was justified, emphasizing the need for separate adjudication. The reliance on statements by Shri Gautam Chand Sancheti was deemed unreliable and lacking corroboration, especially after retraction. Insufficient evidence supporting the appellant's use of power led to the order being set aside. The Tribunal criticized improper summons service and representation. Ultimately, the appeal was allowed due to the lack of substantial evidence against the appellant, with consequential relief granted. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92685