High Court Rules Department's Failure to Examine Machines Elsewhere Invalidates Tribunal's Order Under Central Excise Law.

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....Clandestine removal - production capacity of machines - When the position of law is abundantly clear that such examination of the machine can be undertaken at some other place, the Department should have agreed to do so. Having not done so, the Department now cannot take shelter of the order passed by the Tribunal, which is not tenable in law - HC....