https://www.taxtmi.com/caselaws?id=341003 The Tribunal set aside the Commissioner (Appeals)'s decision and remanded the case to the Adjudicating Authority for a fresh decision. The Tribunal emphasized the importance of considering the verification report submitted by the Appellants during the personal hearing, which had not been taken into account previously. The Adjudicating Authority was directed to re-examine the case, including the discrepancies in raw materials and non-receipt of inputs, and provide a fair opportunity for the Appellants to present their arguments. en-us Wed, 08 Mar 2017 00:00:00 +0530 Fri, 31 Mar 2017 05:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341003 The Tribunal set aside the Commissioner (Appeals)'s decision and remanded the case to the Adjudicating Authority for a fresh decision. The Tribunal emphasized the importance of considering the verification report submitted by the Appellants during the personal hearing, which had not been taken into account previously. The Adjudicating Authority was directed to re-examine the case, including the discrepancies in raw materials and non-receipt of inputs, and provide a fair opportunity for the Appellants to present their arguments. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341003