https://www.taxtmi.com/caselaws?id=209957 Reliance on an unverified letter to establish receipt of goods was found insufficient where its existence and authenticity were disputed. The Tribunal held that the factual foundation for the appellate finding needed verification by the original adjudicating authority before any conclusion could be sustained. It therefore set aside the appellate order and remanded the matter for fresh decision after examining whether the letter dated 08.01.02 actually existed and was correctly proved on record. The controversy was not decided on merits and was returned for reconsideration on the evidence properly established. en-us Wed, 22 Jun 2011 00:00:00 +0530 Sat, 06 Jul 2013 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209957 Reliance on an unverified letter to establish receipt of goods was found insufficient where its existence and authenticity were disputed. The Tribunal held that the factual foundation for the appellate finding needed verification by the original adjudicating authority before any conclusion could be sustained. It therefore set aside the appellate order and remanded the matter for fresh decision after examining whether the letter dated 08.01.02 actually existed and was correctly proved on record. The controversy was not decided on merits and was returned for reconsideration on the evidence properly established. Case-Laws Central Excise Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209957