https://www.taxtmi.com/caselaws?id=364987 The Tribunal remanded the appeal against the demand confirmed by the Original Authority, which was based on shortages and excess found during stock taking. Emphasizing that both cases stemmed from the same investigation, the Tribunal directed the Adjudicating authority to consider evidences over statements, ordering a fresh decision within three months. The Tribunal allowed cross-examination of witnesses if feasible but did not preclude a new order if cross-examination was not possible, disposing of the appeal by remanding it to the Adjudicating authority in line with a previous Tribunal order. en-us Mon, 11 Jun 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364987 The Tribunal remanded the appeal against the demand confirmed by the Original Authority, which was based on shortages and excess found during stock taking. Emphasizing that both cases stemmed from the same investigation, the Tribunal directed the Adjudicating authority to consider evidences over statements, ordering a fresh decision within three months. The Tribunal allowed cross-examination of witnesses if feasible but did not preclude a new order if cross-examination was not possible, disposing of the appeal by remanding it to the Adjudicating authority in line with a previous Tribunal order. Case-Laws Central Excise Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364987