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    <title>2017 (11) TMI 1102 - RAJASTHAN HIGH COURT</title>
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    <description>The Tribunal could not sustain its order after failing to deal with the Commissioner&#039;s detailed findings on clandestine manufacture and clearances of aluminium products, including suppression of production, unaccounted removals, corroborative statements, and the evidentiary value of seized records and follow-up enquiries. The High Court held that the Tribunal was required to examine the factual matrix and legal issues afresh in light of the material relied on by both sides. The order was set aside and the matter was remitted to the Tribunal for fresh decision on facts and law.</description>
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      <description>The Tribunal could not sustain its order after failing to deal with the Commissioner&#039;s detailed findings on clandestine manufacture and clearances of aluminium products, including suppression of production, unaccounted removals, corroborative statements, and the evidentiary value of seized records and follow-up enquiries. The High Court held that the Tribunal was required to examine the factual matrix and legal issues afresh in light of the material relied on by both sides. The order was set aside and the matter was remitted to the Tribunal for fresh decision on facts and law.</description>
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