https://www.taxtmi.com/caselaws?id=210275 The Appellate Tribunal CESTAT, Delhi allowed the Department's appeal against the lower authority's decision on irregular issuance of invoices and credit eligibility. Dr. C. Satapathy criticized the lower authority for overlooking crucial evidence and treating the case as a criminal matter. He concluded that the decision should be set aside and the case remanded for a fresh decision, emphasizing the need to establish a preponderance of probability in departmental adjudication. The matter was remanded to the lower appellate authority for a fair opportunity for both parties to present their arguments. en-us Wed, 20 Jul 2011 00:00:00 +0530 Thu, 22 Nov 2012 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210275 The Appellate Tribunal CESTAT, Delhi allowed the Department's appeal against the lower authority's decision on irregular issuance of invoices and credit eligibility. Dr. C. Satapathy criticized the lower authority for overlooking crucial evidence and treating the case as a criminal matter. He concluded that the decision should be set aside and the case remanded for a fresh decision, emphasizing the need to establish a preponderance of probability in departmental adjudication. The matter was remanded to the lower appellate authority for a fair opportunity for both parties to present their arguments. Case-Laws Central Excise Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210275