https://www.taxtmi.com/caselaws?id=343450 The Tribunal remanded the case for further verification and assessment of the Chartered Engineer's Certificate regarding production capacity. The Revenue's appeal was allowed, emphasizing the need for a fair chance to rebut evidence. The Commissioner's decision was influenced by discrepancies in production quantity and certified factory capacity, leading to the failure of the charge. The Tribunal directed the adjudicating authority to conduct an independent assessment within three months, aligning with a recent Supreme Court case stressing the importance of allowing the Revenue to challenge presented evidence. en-us Tue, 16 May 2017 00:00:00 +0530 Tue, 13 Jun 2017 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343450 The Tribunal remanded the case for further verification and assessment of the Chartered Engineer's Certificate regarding production capacity. The Revenue's appeal was allowed, emphasizing the need for a fair chance to rebut evidence. The Commissioner's decision was influenced by discrepancies in production quantity and certified factory capacity, leading to the failure of the charge. The Tribunal directed the adjudicating authority to conduct an independent assessment within three months, aligning with a recent Supreme Court case stressing the importance of allowing the Revenue to challenge presented evidence. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343450