https://www.taxtmi.com/caselaws?id=33462 The Tribunal set aside the order for attachment of property to recover Central Excise duty, remanding the matter for reconsideration by the adjudicating authority. The Tribunal criticized the authority for disregarding evidence favoring the late director's ownership and relying solely on a bank letter. Emphasizing the importance of considering all relevant evidence, the Tribunal granted the appellant a personal hearing and directed a comprehensive review of evidence to accurately determine property ownership for recovery purposes. The decision underscores the significance of due process and thorough examination of evidence in legal proceedings involving property disputes. en-us Fri, 08 Aug 2008 00:00:00 +0530 Sat, 16 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33462 The Tribunal set aside the order for attachment of property to recover Central Excise duty, remanding the matter for reconsideration by the adjudicating authority. The Tribunal criticized the authority for disregarding evidence favoring the late director's ownership and relying solely on a bank letter. Emphasizing the importance of considering all relevant evidence, the Tribunal granted the appellant a personal hearing and directed a comprehensive review of evidence to accurately determine property ownership for recovery purposes. The decision underscores the significance of due process and thorough examination of evidence in legal proceedings involving property disputes. Case-Laws Central Excise Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33462