https://www.taxtmi.com/caselaws?id=196350 The High Court remitted a case back to the Commissioner for further investigation regarding excise duty liability. The court emphasized the need for evidence to show that payments were received for alleged clandestine transactions recorded in seized registers. The Commissioner was instructed to independently consider this evidence and make a decision without bias. The Tribunal's decision was reviewed, noting evidence of payments received by the appellant for clearances shown in the registers, but the Tribunal failed to discuss this evidence. The High Court directed the Department to pinpoint the quantity of goods allegedly removed clandestinely for determining the correct excise duty liability. en-us Thu, 27 Dec 2012 00:00:00 +0530 Tue, 28 Nov 2017 15:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196350 The High Court remitted a case back to the Commissioner for further investigation regarding excise duty liability. The court emphasized the need for evidence to show that payments were received for alleged clandestine transactions recorded in seized registers. The Commissioner was instructed to independently consider this evidence and make a decision without bias. The Tribunal's decision was reviewed, noting evidence of payments received by the appellant for clearances shown in the registers, but the Tribunal failed to discuss this evidence. The High Court directed the Department to pinpoint the quantity of goods allegedly removed clandestinely for determining the correct excise duty liability. Case-Laws Central Excise Thu, 27 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196350