https://www.taxtmi.com/highlights?id=70087 Reliance on the statement of the manager of the manufacturer for demand of duty - the presence of documentary evidences prevails over the oral statement which is not put to the test of examination and cross-examination as required under Section 9D. There is no evidence to support the case of the department. - AT en-us Fri, 02 Jun 2023 08:31:51 +0530 Fri, 02 Jun 2023 08:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70087 Reliance on the statement of the manager of the manufacturer for demand of duty - the presence of documentary evidences prevails over the oral statement which is not put to the test of examination and cross-examination as required under Section 9D. There is no evidence to support the case of the department. - AT Highlights Central Excise Fri, 02 Jun 2023 08:31:51 +0530 https://www.taxtmi.com/highlights?id=70087