https://www.taxtmi.com/caselaws?id=166784 Appellate orders under Section 35A of the Central Excises and Salt Act, 1944 must state the points for determination, the decision and the reasons; the order here was inadequately reasoned, but the defect did not affect the final result because the Tribunal examined the record on merits. In excise adjudication, statutory proof is sufficient and strict criminal-law concepts do not apply. On the evidence of purchasers' statements, cross-examination and surrounding circumstances, the Tribunal sustained the finding that PVC wires were clandestinely cleared as PVC sleevings to evade duty. The confiscation, duty demand and penalty were therefore upheld, including the seizure of coils for which the appellants failed to produce independent supporting evidence. en-us Thu, 06 Oct 1983 00:00:00 +0530 Tue, 04 Nov 2014 18:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166784 Appellate orders under Section 35A of the Central Excises and Salt Act, 1944 must state the points for determination, the decision and the reasons; the order here was inadequately reasoned, but the defect did not affect the final result because the Tribunal examined the record on merits. In excise adjudication, statutory proof is sufficient and strict criminal-law concepts do not apply. On the evidence of purchasers' statements, cross-examination and surrounding circumstances, the Tribunal sustained the finding that PVC wires were clandestinely cleared as PVC sleevings to evade duty. The confiscation, duty demand and penalty were therefore upheld, including the seizure of coils for which the appellants failed to produce independent supporting evidence. Case-Laws Central Excise Thu, 06 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166784