https://www.taxtmi.com/caselaws?id=122437 Documentary evidence showing consumption of imported goods in the manufacture of final products, including records and certified accounts verified by the jurisdictional Central Excise officer, had to be considered when examining compliance with Notification No. 224/92. The adjudicating and appellate authorities ignored this material and proceeded as if no evidence had been filed, amounting to non-application of mind. The impugned order was therefore set aside and the matter remanded for fresh adjudication, with directions to grant a personal hearing, examine the existing record, and consider any further evidence placed by the importers. en-us Wed, 23 Jan 2002 00:00:00 +0530 Mon, 13 Aug 2012 16:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122437 Documentary evidence showing consumption of imported goods in the manufacture of final products, including records and certified accounts verified by the jurisdictional Central Excise officer, had to be considered when examining compliance with Notification No. 224/92. The adjudicating and appellate authorities ignored this material and proceeded as if no evidence had been filed, amounting to non-application of mind. The impugned order was therefore set aside and the matter remanded for fresh adjudication, with directions to grant a personal hearing, examine the existing record, and consider any further evidence placed by the importers. Case-Laws Customs Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122437