https://www.taxtmi.com/caselaws?id=82727 Clandestine removal allegations in excise matters must be supported by verified evidence and a reasoned order that addresses the assessee's records and objections. The commentary stresses that findings based on suspicion, conjecture, or untested assumptions cannot sustain duty demand or penalty, and that rejection of a defence without discussion breaches natural justice. It also notes that, although remand may otherwise be appropriate where adjudication is defective, prolonged pendency of more than twelve years justified declining remand and granting relief to the assessee. en-us Fri, 21 Jun 1991 00:00:00 +0530 Wed, 06 Jul 2011 18:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82727 Clandestine removal allegations in excise matters must be supported by verified evidence and a reasoned order that addresses the assessee's records and objections. The commentary stresses that findings based on suspicion, conjecture, or untested assumptions cannot sustain duty demand or penalty, and that rejection of a defence without discussion breaches natural justice. It also notes that, although remand may otherwise be appropriate where adjudication is defective, prolonged pendency of more than twelve years justified declining remand and granting relief to the assessee. Case-Laws Central Excise Fri, 21 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82727