https://www.taxtmi.com/caselaws?id=355270 The Tribunal set aside the Order-in-Appeal, allowing the appeal and granting the appellant consequential relief. The investigation lacked conclusive evidence that the appellant did not receive the goods, leading to the Show Cause Notice being deemed unsustainable. The Tribunal emphasized the importance of substantiated investigations and evidence for fair adjudication, overturning the decision based on discrepancies in the investigation and the appellant's submission of payment details and statements regarding receipt of goods. en-us Fri, 10 Nov 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355270 The Tribunal set aside the Order-in-Appeal, allowing the appeal and granting the appellant consequential relief. The investigation lacked conclusive evidence that the appellant did not receive the goods, leading to the Show Cause Notice being deemed unsustainable. The Tribunal emphasized the importance of substantiated investigations and evidence for fair adjudication, overturning the decision based on discrepancies in the investigation and the appellant's submission of payment details and statements regarding receipt of goods. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355270