https://www.taxtmi.com/caselaws?id=45865 The High Court allowed the writ petition, setting aside the Customs, Excise and Gold (Control) Appellate Tribunal's orders and remanding the matter for proper consideration of the petitioners' contentions under Section 35F of the Central Excise Act. The Court emphasized the importance of seized records as crucial evidence and the Tribunal's role as the final fact-finding authority. The Tribunal's dismissal of the petitioners' contentions was found faulty, and the Court directed a rehearing of the application, instructing the Tribunal to give the petitioners an opportunity to present their case based on the seized records. en-us Tue, 09 Jan 2001 00:00:00 +0530 Wed, 14 Jul 2010 12:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45865 The High Court allowed the writ petition, setting aside the Customs, Excise and Gold (Control) Appellate Tribunal's orders and remanding the matter for proper consideration of the petitioners' contentions under Section 35F of the Central Excise Act. The Court emphasized the importance of seized records as crucial evidence and the Tribunal's role as the final fact-finding authority. The Tribunal's dismissal of the petitioners' contentions was found faulty, and the Court directed a rehearing of the application, instructing the Tribunal to give the petitioners an opportunity to present their case based on the seized records. Case-Laws Central Excise Tue, 09 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45865