https://www.taxtmi.com/caselaws?id=100936 Defence evidence in excise adjudication cannot be rejected as an afterthought merely because it was not produced at the investigation stage. Where the assessee produced invoices showing sale of goods to industrial consumers, the adjudicating authority was required to examine and, if necessary, verify that material before deciding the duty demand. As the evidence had been discarded without proper consideration, the adjudication was found unsustainable. The matter was remanded for fresh consideration, with directions to take the defence material into account and give the assessee an opportunity to explain its case. en-us Tue, 11 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100936 Defence evidence in excise adjudication cannot be rejected as an afterthought merely because it was not produced at the investigation stage. Where the assessee produced invoices showing sale of goods to industrial consumers, the adjudicating authority was required to examine and, if necessary, verify that material before deciding the duty demand. As the evidence had been discarded without proper consideration, the adjudication was found unsustainable. The matter was remanded for fresh consideration, with directions to take the defence material into account and give the assessee an opportunity to explain its case. Case-Laws Central Excise Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100936