https://www.taxtmi.com/caselaws?id=329636 The court set aside the order holding petitioners as manufacturers under the Central Excise Act, citing lack of conclusive evidence of a manufacturing facility. It found the excise duty evasion allegations unsubstantiated due to incomplete assessments and failure to consider all suppliers. The court noted a breach of natural justice in disregarding evidence and show-cause notices, directing reconsideration upon a deposit of Rs. 50 lakh by the petitioners. The Commissioner was instructed to issue a reasoned order within eight weeks, emphasizing a fair hearing and unbiased review of evidence. en-us Mon, 27 Jun 2016 00:00:00 +0530 Tue, 15 Nov 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329636 The court set aside the order holding petitioners as manufacturers under the Central Excise Act, citing lack of conclusive evidence of a manufacturing facility. It found the excise duty evasion allegations unsubstantiated due to incomplete assessments and failure to consider all suppliers. The court noted a breach of natural justice in disregarding evidence and show-cause notices, directing reconsideration upon a deposit of Rs. 50 lakh by the petitioners. The Commissioner was instructed to issue a reasoned order within eight weeks, emphasizing a fair hearing and unbiased review of evidence. Case-Laws Central Excise Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329636