https://www.taxtmi.com/caselaws?id=376282 The High Court set aside the CESTAT's order and remanded the appeal for fresh disposal, emphasizing the importance of considering all relevant evidence and statements in determining liability for excise duty. The court highlighted the mandatory nature of Section 11D and the need for strict construction of penal provisions in excise law. en-us Wed, 09 Jan 2019 00:00:00 +0530 Tue, 03 Sep 2019 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376282 The High Court set aside the CESTAT's order and remanded the appeal for fresh disposal, emphasizing the importance of considering all relevant evidence and statements in determining liability for excise duty. The court highlighted the mandatory nature of Section 11D and the need for strict construction of penal provisions in excise law. Case-Laws Central Excise Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376282