https://www.taxtmi.com/caselaws?id=218062 Entitlement under Notifications No. 29/2004 and 30/2004 depended on factual verification of receipt and consumption of fabrics, processing activity, and subsequent clearances. Because the records before the Tribunal were incomplete and the adjudicating authority had confirmed the demand without fully verifying the available material, the matter was remanded for fresh consideration. The lower authority was directed to call for records or conduct verification at the assessee's premises, and the appellant was required to file a lot-wise statement and cooperate with the process, with all issues left open. en-us Tue, 09 Oct 2012 00:00:00 +0530 Thu, 01 Nov 2012 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218062 Entitlement under Notifications No. 29/2004 and 30/2004 depended on factual verification of receipt and consumption of fabrics, processing activity, and subsequent clearances. Because the records before the Tribunal were incomplete and the adjudicating authority had confirmed the demand without fully verifying the available material, the matter was remanded for fresh consideration. The lower authority was directed to call for records or conduct verification at the assessee's premises, and the appellant was required to file a lot-wise statement and cooperate with the process, with all issues left open. Case-Laws Central Excise Tue, 09 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218062