https://www.taxtmi.com/caselaws?id=44860 The Supreme Court reviewed the rejection of an affidavit and invoices due to delay by the Tribunal, emphasizing the need to assess their genuineness. The Court highlighted the importance of considering evidence to determine the relationship between parties and ordered a remittance for fresh consideration by the Collector of Central Excise, Bombay. The Court directed prompt disposal of the matter and indicated that the penalty decision would depend on the final adjudication outcome, stressing the necessity of a thorough review of evidence. en-us Wed, 01 Feb 1995 00:00:00 +0530 Mon, 05 Jul 2010 12:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44860 The Supreme Court reviewed the rejection of an affidavit and invoices due to delay by the Tribunal, emphasizing the need to assess their genuineness. The Court highlighted the importance of considering evidence to determine the relationship between parties and ordered a remittance for fresh consideration by the Collector of Central Excise, Bombay. The Court directed prompt disposal of the matter and indicated that the penalty decision would depend on the final adjudication outcome, stressing the necessity of a thorough review of evidence. Case-Laws Central Excise Wed, 01 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44860