High Court Upholds Tribunal's Decision: Appeals Allowed Due to Lack of Corroborative Evidence Supporting Assessee's Partner's Statement.

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....Whether the Tribunal was correct in allowing the appeals of the assessee, solely by holding that there is no sufficient corroborative evidence to statement tendered by partner of assessee, (para 6.3), even when statement tendered by Central Excise Officer is admissible before court of law as piece of evidence? - Held Yes - HC....