Manufacturer's evidence on raw material procurement and manufacturing upheld over authorities' report.

The HC held that the Tribunal rightly did not approve the manner in which proceedings were conducted by the Adjudicating Authority. The respondent had demonstrated procurement of raw material and manufacturing activity through evidence like installation of DG sets, transportation records, and inspections by authorities. The Adjudicating Authority erred in solely relying on the Commissionerate's investigation report doubting respondent's suppliers, without examining respondent's evidence or conducting focused inquiry on respondent's procurement and manufacturing aspects. The appellant failed to disprove respondent's case of procuring raw material and undertaking manufacturing. The appeal was dismissed. .....

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