https://www.taxtmi.com/caselaws?id=33090 Material documentary evidence central to the dispute must be examined, and an adjudication based mainly on investigation statements cannot stand where retractions, job work bills, cheques, bank entries and other records are ignored. The Tribunal found that the grievance of non-supply of seized documents remained unresolved and that submissions on permissible job work, alleged export, limitation, bona fide belief and production capacity had not been considered. The impugned order was therefore unsustainable and the matter required fresh adjudication with proper examination of the relevant documents and defences. en-us Tue, 09 Sep 2008 00:00:00 +0530 Tue, 21 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33090 Material documentary evidence central to the dispute must be examined, and an adjudication based mainly on investigation statements cannot stand where retractions, job work bills, cheques, bank entries and other records are ignored. The Tribunal found that the grievance of non-supply of seized documents remained unresolved and that submissions on permissible job work, alleged export, limitation, bona fide belief and production capacity had not been considered. The impugned order was therefore unsustainable and the matter required fresh adjudication with proper examination of the relevant documents and defences. Case-Laws Central Excise Tue, 09 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33090