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    <title>2019 (4) TMI 332 - ATFEMA</title>
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    <description>The tribunal set aside the impugned order and quashed the show cause notice dated 06.11.1996. The appeal was allowed, and no costs were imposed. The tribunal emphasized the binding nature of the higher court judgments and the inadmissibility of the diaries as evidence, leading to the conclusion that the appellant could not be held guilty based on the evidence presented.</description>
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      <description>The tribunal set aside the impugned order and quashed the show cause notice dated 06.11.1996. The appeal was allowed, and no costs were imposed. The tribunal emphasized the binding nature of the higher court judgments and the inadmissibility of the diaries as evidence, leading to the conclusion that the appellant could not be held guilty based on the evidence presented.</description>
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