https://www.taxtmi.com/caselaws?id=54583 The Tribunal allowed the appeal by remanding the case to the original authority for re-examination, emphasizing the need for a fair opportunity to present evidence and ensuring compliance with the principles of natural justice. The appellant's argument that the Chartered Accountant's certificate was sufficient was considered valid, leading to a directive for re-examination with the inclusion of additional evidence if necessary. en-us Thu, 01 Sep 2005 00:00:00 +0530 Thu, 21 Oct 2010 10:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54583 The Tribunal allowed the appeal by remanding the case to the original authority for re-examination, emphasizing the need for a fair opportunity to present evidence and ensuring compliance with the principles of natural justice. The appellant's argument that the Chartered Accountant's certificate was sufficient was considered valid, leading to a directive for re-examination with the inclusion of additional evidence if necessary. Case-Laws Customs Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54583