https://www.taxtmi.com/caselaws?id=115654 In proceedings based on enquiries, transport statements and seized records, the tribunal held that the departmental case carried a serious burden of proof and that the adjudicating authority had not properly dealt with the appellants' specific pleas. It emphasised that material evidence must be verified through witness examination and, where necessary, questions in the nature of cross-examination in the appellants' presence before credibility is accepted and liability is fixed. The adjudication was therefore set aside and the matter remanded for de novo decision. en-us Fri, 08 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 17:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115654 In proceedings based on enquiries, transport statements and seized records, the tribunal held that the departmental case carried a serious burden of proof and that the adjudicating authority had not properly dealt with the appellants' specific pleas. It emphasised that material evidence must be verified through witness examination and, where necessary, questions in the nature of cross-examination in the appellants' presence before credibility is accepted and liability is fixed. The adjudication was therefore set aside and the matter remanded for de novo decision. Case-Laws Central Excise Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115654