https://www.taxtmi.com/caselaws?id=337942 The High Court upheld the Tribunal's decision to remand the case for further adjudication, dismissing the appeal. The Court supported the Tribunal's reliance on evidence, including dealer statements, to determine the usage ratio of yellow and green bars. It emphasized the lack of material from the Revenue to prove production before 1995 and the importance of evidence in assessing the case. The judgment underscored the significance of evidence and dealer statements, confirming the Tribunal's decision for fresh adjudication by the Original Authority. en-us Wed, 23 Nov 2016 00:00:00 +0530 Sat, 21 Jan 2017 07:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337942 The High Court upheld the Tribunal's decision to remand the case for further adjudication, dismissing the appeal. The Court supported the Tribunal's reliance on evidence, including dealer statements, to determine the usage ratio of yellow and green bars. It emphasized the lack of material from the Revenue to prove production before 1995 and the importance of evidence in assessing the case. The judgment underscored the significance of evidence and dealer statements, confirming the Tribunal's decision for fresh adjudication by the Original Authority. Case-Laws Central Excise Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337942