https://www.taxtmi.com/caselaws?id=94054 The Tribunal set aside the decision dismissing the appeal by the ceramic tile manufacturing appellants, emphasizing the necessity of a proper hearing before disposal. It acknowledged irregularities in the physical verification process, including poor lighting and lack of manual assistance, impacting stock assessment accuracy. The failure to consider the modification application and discrepancies in panchanama and witness statements led to the decision being overturned for a fair review. Additionally, a dispute over a duty payment agreement stressed the importance of clear documentation and accurate information for a just resolution. en-us Wed, 06 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94054 The Tribunal set aside the decision dismissing the appeal by the ceramic tile manufacturing appellants, emphasizing the necessity of a proper hearing before disposal. It acknowledged irregularities in the physical verification process, including poor lighting and lack of manual assistance, impacting stock assessment accuracy. The failure to consider the modification application and discrepancies in panchanama and witness statements led to the decision being overturned for a fair review. Additionally, a dispute over a duty payment agreement stressed the importance of clear documentation and accurate information for a just resolution. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94054