https://www.taxtmi.com/caselaws?id=274951 The appeal under Section 35G of the Central Excise Act, 1944, involved alleged discrepancies in computer production without duty payment. The Tribunal confirmed demand for 504 computers cleared without duty payment but allowed the appeal on other grounds. The appellant's inability to produce records before the Adjudicating Officer and Tribunal led to a remand for fresh consideration, emphasizing the importance of fair opportunities for presenting evidence in legal proceedings. The Tribunal's decision was overturned due to lack of concrete material and failure to consider the appellant's request for verifying payment of differential duty. en-us Thu, 26 Oct 2017 00:00:00 +0530 Tue, 11 Sep 2018 22:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274951 The appeal under Section 35G of the Central Excise Act, 1944, involved alleged discrepancies in computer production without duty payment. The Tribunal confirmed demand for 504 computers cleared without duty payment but allowed the appeal on other grounds. The appellant's inability to produce records before the Adjudicating Officer and Tribunal led to a remand for fresh consideration, emphasizing the importance of fair opportunities for presenting evidence in legal proceedings. The Tribunal's decision was overturned due to lack of concrete material and failure to consider the appellant's request for verifying payment of differential duty. Case-Laws Central Excise Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274951