https://www.taxtmi.com/caselaws?id=365073 The appeals by a company and its director, accused of evading Central Excise duty, were allowed by the Tribunal due to the failure to provide crucial primary evidence, a relied-upon diary, necessary for a fair trial. The statement admitting the omission was retracted, and penalties were imposed without providing the essential diary. Emphasizing the importance of natural justice and providing necessary information to the accused, the Tribunal set aside the demand, highlighting the prejudice caused by withholding critical evidence from the appellants. The judgment reaffirmed the requirement of fair trial standards and the detrimental impact of insufficient evidence on the defense. en-us Wed, 11 Jul 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365073 The appeals by a company and its director, accused of evading Central Excise duty, were allowed by the Tribunal due to the failure to provide crucial primary evidence, a relied-upon diary, necessary for a fair trial. The statement admitting the omission was retracted, and penalties were imposed without providing the essential diary. Emphasizing the importance of natural justice and providing necessary information to the accused, the Tribunal set aside the demand, highlighting the prejudice caused by withholding critical evidence from the appellants. The judgment reaffirmed the requirement of fair trial standards and the detrimental impact of insufficient evidence on the defense. Case-Laws Central Excise Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365073