https://www.taxtmi.com/caselaws?id=260446 The High Court held that an appellate tribunal cannot overturn duty demands, confiscation and penalties for alleged clandestine removal without addressing the material evidence and recording reasoned findings. Admissions by the assessee's representatives, evidence of shortages and suppression, and a voluntary deposit on unaccounted goods had supported the adjudication, yet the Tribunal set aside those findings without adequate reasons. That non-consideration of relevant material rendered its order unsustainable. The matter was remitted for fresh adjudication on duties and penalties. en-us Mon, 03 Nov 2014 00:00:00 +0530 Fri, 12 Jun 2015 06:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260446 The High Court held that an appellate tribunal cannot overturn duty demands, confiscation and penalties for alleged clandestine removal without addressing the material evidence and recording reasoned findings. Admissions by the assessee's representatives, evidence of shortages and suppression, and a voluntary deposit on unaccounted goods had supported the adjudication, yet the Tribunal set aside those findings without adequate reasons. That non-consideration of relevant material rendered its order unsustainable. The matter was remitted for fresh adjudication on duties and penalties. Case-Laws Central Excise Mon, 03 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260446