https://www.taxtmi.com/caselaws?id=360341 The Tribunal allowed the Department's appeal against the Commissioner's decision on the demand raised in a show cause notice following a search operation. The dispute centered on the validity of data retrieved from electronic devices and the failure to examine the GEQD official during adjudication. The Tribunal emphasized the need for reexamination and cross-examination of GEQD officials for a proper conclusion. Consequently, the matter was remanded for a fresh decision after a more detailed examination of the facts and the opportunity for a fair hearing with the presence of the concerned officials. en-us Mon, 02 Apr 2018 00:00:00 +0530 Sat, 19 May 2018 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360341 The Tribunal allowed the Department's appeal against the Commissioner's decision on the demand raised in a show cause notice following a search operation. The dispute centered on the validity of data retrieved from electronic devices and the failure to examine the GEQD official during adjudication. The Tribunal emphasized the need for reexamination and cross-examination of GEQD officials for a proper conclusion. Consequently, the matter was remanded for a fresh decision after a more detailed examination of the facts and the opportunity for a fair hearing with the presence of the concerned officials. Case-Laws Central Excise Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360341