https://www.taxtmi.com/caselaws?id=369493 The Tribunal remanded the case back to the original authority for reconsideration after finding that the Commissioner (A) did not adequately assess the evidence of trading activity presented by the appellant, certified by a Chartered Accountant. The Tribunal emphasized the need for a thorough review of all documents and the Chartered Accountant certificate to ensure compliance with natural justice principles. Consequently, the impugned order was overturned, and the appeal was allowed for a fresh reasoned decision taking into account all pertinent evidence and submissions. en-us Tue, 23 Oct 2018 00:00:00 +0530 Tue, 30 Oct 2018 10:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369493 The Tribunal remanded the case back to the original authority for reconsideration after finding that the Commissioner (A) did not adequately assess the evidence of trading activity presented by the appellant, certified by a Chartered Accountant. The Tribunal emphasized the need for a thorough review of all documents and the Chartered Accountant certificate to ensure compliance with natural justice principles. Consequently, the impugned order was overturned, and the appeal was allowed for a fresh reasoned decision taking into account all pertinent evidence and submissions. Case-Laws Central Excise Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369493