https://www.taxtmi.com/caselaws?id=30386 The Tribunal allowed Revenue's appeal against the order of the ld. Commr. of Central Excise, Patna, remanding the case for readjudication. The demand of Rs. 71,24,068/- and penalty were dropped for the Respondent due to lack of evidence supporting trading activities with Parle-G brand biscuits and sugar purchase. The Adjudicating Authority's decision was criticized for relying on suppositions without concrete evidence, leading to discrepancies in seized goods and records. The Tribunal emphasized the importance of fair hearings and thorough examination of evidence for a just outcome. en-us Fri, 28 Mar 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30386 The Tribunal allowed Revenue's appeal against the order of the ld. Commr. of Central Excise, Patna, remanding the case for readjudication. The demand of Rs. 71,24,068/- and penalty were dropped for the Respondent due to lack of evidence supporting trading activities with Parle-G brand biscuits and sugar purchase. The Adjudicating Authority's decision was criticized for relying on suppositions without concrete evidence, leading to discrepancies in seized goods and records. The Tribunal emphasized the importance of fair hearings and thorough examination of evidence for a just outcome. Case-Laws Central Excise Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30386