https://www.taxtmi.com/caselaws?id=211375 The court addressed the shortage of Modvat inputs and capital goods in the factory premises of the respondent-assessee. While the adjudicating authority confirmed the demand without considering the documents submitted by the assessee, the Tribunal deleted the demand without evaluating the documents. Emphasizing the need to review all materials, the court set aside the impugned orders and remanded the matter for a fresh decision by the adjudicating authority. The authority was directed to issue a new adjudication order after due process, allowing the assessee to present their case. en-us Wed, 05 Jan 2011 00:00:00 +0530 Wed, 14 Mar 2012 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211375 The court addressed the shortage of Modvat inputs and capital goods in the factory premises of the respondent-assessee. While the adjudicating authority confirmed the demand without considering the documents submitted by the assessee, the Tribunal deleted the demand without evaluating the documents. Emphasizing the need to review all materials, the court set aside the impugned orders and remanded the matter for a fresh decision by the adjudicating authority. The authority was directed to issue a new adjudication order after due process, allowing the assessee to present their case. Case-Laws Central Excise Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211375