2011 (1) TMI 1138

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..... declined to look into these documents on the ground that they were produced as an afterthought and confirmed the demand – Held that:- matter is restored to the file of the adjudicating authority, appeal is accordingly disposed off - Central Excise Appeal No. 107 of 2006 - - - Dated:- 5-1-2011 - J.P. Devadhar, Mridula Bhatkar, JJ. S.I. Shah wth J.B. Mishra for the Appellant Madhur R .....

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..... rs be set aside and the matter be restored to the file of the adjudicating authority for fresh decision after considering all materials on record. It is well established in law that the statement recorded can be proved wrong by adducing cogent evidence to the contrary. In the present case, none of the authorities have considered the documents produced by the assessee to prove that the statement re .....

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