2001 (12) TMI 361 - AT - Central Excise

Summary

The appellate tribunal disposed of the appeal by remanding the case back to the adjudicating authority. The appellant's grievance was that their evidence was not considered, but the tribunal found that the evidence, including sales invoices, should have been accepted. The tribunal criticized the rejection of the evidence as an "after thought" and emphasized the need for proper verification before confirming duty demand.