https://www.taxtmi.com/caselaws?id=258502 The Tribunal's order was set aside and the matter remitted for fresh adjudication because the assessee's specific defence had not been examined. The Court required consideration of the claim that invoices were paid by cheque, inputs were received and used in manufacture, finished goods were duly entered in RG-1 and duty was paid on them. It also directed scrutiny of whether the bank-account material actually showed any flow back of funds from the supplier to the assessee or established bogus availment of credit. The matter was therefore sent back for reconsideration on the available and additional evidence. en-us Tue, 10 Feb 2015 00:00:00 +0530 Thu, 11 Feb 2016 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258502 The Tribunal's order was set aside and the matter remitted for fresh adjudication because the assessee's specific defence had not been examined. The Court required consideration of the claim that invoices were paid by cheque, inputs were received and used in manufacture, finished goods were duly entered in RG-1 and duty was paid on them. It also directed scrutiny of whether the bank-account material actually showed any flow back of funds from the supplier to the assessee or established bogus availment of credit. The matter was therefore sent back for reconsideration on the available and additional evidence. Case-Laws Central Excise Tue, 10 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258502