https://www.taxtmi.com/caselaws?id=99630 The Tribunal granted the appellant permission to raise additional grounds challenging duty liability and remanded the matter to the Commissioner for examination. It emphasized the duty's leviability on the appellant and the need to consider the additional ground. The appellant argued against the treatment of chits/scribblings as evidence of independent sales, supported by statements from customers not provided by the Department. The Tribunal stressed the importance of fairness in providing inquiry materials to the assessee. The impugned order was set aside, and the matter was remanded for reconsideration, directing the Commissioner to provide relevant materials for a fair examination. en-us Thu, 30 Aug 2001 00:00:00 +0530 Sat, 28 Jan 2012 11:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99630 The Tribunal granted the appellant permission to raise additional grounds challenging duty liability and remanded the matter to the Commissioner for examination. It emphasized the duty's leviability on the appellant and the need to consider the additional ground. The appellant argued against the treatment of chits/scribblings as evidence of independent sales, supported by statements from customers not provided by the Department. The Tribunal stressed the importance of fairness in providing inquiry materials to the assessee. The impugned order was set aside, and the matter was remanded for reconsideration, directing the Commissioner to provide relevant materials for a fair examination. Case-Laws Central Excise Thu, 30 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99630