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Issues involved: Consideration of affidavit and invoices filed after a delay by the Tribunal, determination of relationship between parties based on evidence, remittance of matter for fresh consideration.
Consideration of affidavit and invoices: The Supreme Court reviewed the Tribunal's decision to reject an affidavit and invoices filed by Mr. Y.B. Sodawala, Partner of M/s. Janta Soft Drinks, due to a delay of almost two years. The Court emphasized that the delay should not have led to the complete dismissal of the documents without assessing their genuineness and relevance to the case. The Court highlighted that the Tribunal should have examined the relationship between the parties based on the evidence presented, including the invoices, and allowed for cross-examination if necessary. The Court stressed the importance of considering all evidence before making a decision. Remittance for fresh consideration: The Supreme Court allowed the appeal, set aside the Tribunal's order, and remitted the matter to the Collector of Central Excise, Bombay, for a fresh consideration. The Court directed the Collector to prioritize the case due to the passage of time and dispose of it promptly. As the duty and penalty amounts were already deposited, no costs were awarded. The Court indicated that the decision on penalty would be contingent upon the final adjudication outcome, emphasizing the need for a thorough review of the evidence presented.
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