https://www.taxtmi.com/caselaws?id=217748 The respondents were discharged from charges under Section 9 of the Central Excise and Salt Act due to lack of evidence and procedural errors. The court found that the company had misused Central Excise Duty concession by using imported wood pulp instead of the required material, leading to duty evasion. However, the prosecution sanction was not adequately proved, and there were gaps in evidence and procedural lapses, such as failure to examine crucial witnesses and issues with the issuance of the show cause notice. The High Court directed the trial court to allow the complainant another opportunity to present evidence for a fair trial process. en-us Tue, 27 Sep 2011 00:00:00 +0530 Thu, 25 Oct 2012 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217748 The respondents were discharged from charges under Section 9 of the Central Excise and Salt Act due to lack of evidence and procedural errors. The court found that the company had misused Central Excise Duty concession by using imported wood pulp instead of the required material, leading to duty evasion. However, the prosecution sanction was not adequately proved, and there were gaps in evidence and procedural lapses, such as failure to examine crucial witnesses and issues with the issuance of the show cause notice. The High Court directed the trial court to allow the complainant another opportunity to present evidence for a fair trial process. Case-Laws Central Excise Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217748