https://www.taxtmi.com/caselaws?id=389506 Evidentiary objections to duty, interest and penalty findings required fresh examination where alleged retractions of inculpatory statements and the reliability of seized records were not properly tested. The Tribunal held that complete consideration of the appellants' submissions had not been achieved and that effective adjudication required scrutiny at the proper fact-finding stage. It therefore set aside the impugned order and remanded the matter for de novo decision after due observance of natural justice, leaving the merits of the duty demand and penalties open. en-us Thu, 09 May 2019 00:00:00 +0530 Tue, 10 Dec 2019 09:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389506 Evidentiary objections to duty, interest and penalty findings required fresh examination where alleged retractions of inculpatory statements and the reliability of seized records were not properly tested. The Tribunal held that complete consideration of the appellants' submissions had not been achieved and that effective adjudication required scrutiny at the proper fact-finding stage. It therefore set aside the impugned order and remanded the matter for de novo decision after due observance of natural justice, leaving the merits of the duty demand and penalties open. Case-Laws Central Excise Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389506