https://www.taxtmi.com/caselaws?id=354799 The appeals were allowed by way of remand to the original adjudicating authority for a comprehensive re-evaluation of the case based on the directions provided by the Tribunal. The Tribunal highlighted discrepancies in reliance on statements of principal manufacturers, emphasized the need for cross-examination, proper quantification of demand, consideration of cum duty benefits, examination of the time bar aspect, and suppression of facts. The original authority was instructed to conduct a thorough re-examination, including granting the opportunity for cross-examination, reviewing all relevant records, and considering reports before making a fresh decision. en-us Tue, 30 Jan 2018 00:00:00 +0530 Tue, 06 Mar 2018 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354799 The appeals were allowed by way of remand to the original adjudicating authority for a comprehensive re-evaluation of the case based on the directions provided by the Tribunal. The Tribunal highlighted discrepancies in reliance on statements of principal manufacturers, emphasized the need for cross-examination, proper quantification of demand, consideration of cum duty benefits, examination of the time bar aspect, and suppression of facts. The original authority was instructed to conduct a thorough re-examination, including granting the opportunity for cross-examination, reviewing all relevant records, and considering reports before making a fresh decision. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354799