https://www.taxtmi.com/caselaws?id=53405 The Tribunal set aside the impugned order and allowed the appeal in favor of the appellant. The Tribunal found the certificate issued by the truck union unreliable as evidence, emphasizing the distinction between transport activity and manufacturing of goods. Despite the initial denial of the appellant's request to cross-examine the issuer of the certificate, the presentation of another certificate from the same truck union supporting the freight charges listed in the invoices played a crucial role in the Tribunal's decision to overturn the adjudication order. en-us Wed, 07 Apr 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53405 The Tribunal set aside the impugned order and allowed the appeal in favor of the appellant. The Tribunal found the certificate issued by the truck union unreliable as evidence, emphasizing the distinction between transport activity and manufacturing of goods. Despite the initial denial of the appellant's request to cross-examine the issuer of the certificate, the presentation of another certificate from the same truck union supporting the freight charges listed in the invoices played a crucial role in the Tribunal's decision to overturn the adjudication order. Case-Laws Central Excise Wed, 07 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53405