https://www.taxtmi.com/caselaws?id=422723 The Tribunal set aside the order demanding payment of Central Excise duty, interest, and penalty by the appellant, a copper ingots manufacturer. The Tribunal emphasized the necessity of properly testing the relevance of witness statements under Section 9D of the Central Excise Act before relying on them. It also highlighted the importance of scrutinizing documentary evidence recovered during the search and stressed the need for a comprehensive examination of all evidence. The matter was remanded to the original adjudicating authority for further review, keeping all issues open for reconsideration. en-us Wed, 18 May 2022 00:00:00 +0530 Fri, 20 May 2022 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422723 The Tribunal set aside the order demanding payment of Central Excise duty, interest, and penalty by the appellant, a copper ingots manufacturer. The Tribunal emphasized the necessity of properly testing the relevance of witness statements under Section 9D of the Central Excise Act before relying on them. It also highlighted the importance of scrutinizing documentary evidence recovered during the search and stressed the need for a comprehensive examination of all evidence. The matter was remanded to the original adjudicating authority for further review, keeping all issues open for reconsideration. Case-Laws Central Excise Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422723