https://www.taxtmi.com/caselaws?id=781302 CESTAT CHANDIGARH - AT allowed the appeal and set aside the impugned order. The Tribunal found the show cause notice was based on an investigation of the supplier, but appellants produced sale invoices, excise/taxation certificates and other material showing manufacture and clearance; evidence was insufficient to sustain allegations of bogus procurement and illegal claim of area-based exemption/refund. The Tribunal also noted procedural defects including failure to properly appreciate facts, law and principles of natural justice, warranting quashing of the demand. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781302 CESTAT CHANDIGARH - AT allowed the appeal and set aside the impugned order. The Tribunal found the show cause notice was based on an investigation of the supplier, but appellants produced sale invoices, excise/taxation certificates and other material showing manufacture and clearance; evidence was insufficient to sustain allegations of bogus procurement and illegal claim of area-based exemption/refund. The Tribunal also noted procedural defects including failure to properly appreciate facts, law and principles of natural justice, warranting quashing of the demand. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781302