https://www.taxtmi.com/caselaws?id=118362 The Tribunal remanded the case to the lower authority for fresh adjudication due to the Revenue's failure to consider the appellant's explanations for shortages identified during Joint Stock Verification. The absence of the Manager during the verification process raised doubts about the discrepancies found, leading to the decision to remand for a fair assessment considering the principles of natural justice. The Tribunal emphasized the importance of proper enquiry and consideration of the appellant's submissions in reaching a just decision. en-us Mon, 13 Feb 2006 00:00:00 +0530 Sat, 30 Jun 2012 12:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118362 The Tribunal remanded the case to the lower authority for fresh adjudication due to the Revenue's failure to consider the appellant's explanations for shortages identified during Joint Stock Verification. The absence of the Manager during the verification process raised doubts about the discrepancies found, leading to the decision to remand for a fair assessment considering the principles of natural justice. The Tribunal emphasized the importance of proper enquiry and consideration of the appellant's submissions in reaching a just decision. Case-Laws Central Excise Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118362