https://www.taxtmi.com/caselaws?id=377987 The Tribunal set aside the impugned order and allowed the appeal with consequential relief. The investigation lacked concrete evidence against the appellant, who provided supporting documentation for their manufacturing activities. Procedural requirements under Section 9-D of the Central Excise Act were not followed, and the extended period of limitation for issuing the show cause notice was deemed unjustified. The Tribunal highlighted deficiencies in the investigation and concluded that the appellant's manufacturing activities were adequately evidenced, leading to a favorable outcome for the appellant. en-us Mon, 01 Apr 2019 00:00:00 +0530 Sat, 06 Apr 2019 06:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377987 The Tribunal set aside the impugned order and allowed the appeal with consequential relief. The investigation lacked concrete evidence against the appellant, who provided supporting documentation for their manufacturing activities. Procedural requirements under Section 9-D of the Central Excise Act were not followed, and the extended period of limitation for issuing the show cause notice was deemed unjustified. The Tribunal highlighted deficiencies in the investigation and concluded that the appellant's manufacturing activities were adequately evidenced, leading to a favorable outcome for the appellant. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377987