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    <title>1995 (6) TMI 132 - CEGAT, MADRAS</title>
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    <description>An order recording evidence of clandestine production and clearance, yet refusing to confirm duty on the ground that the precise quantum could not be sustained, was held internally inconsistent and legally unsustainable. The tribunal found that such contradictory findings on removal and duty liability could not stand where the evidence required proper appreciation and quantification. The impugned order was therefore set aside, and the matter was remanded for fresh adjudication by the original authority after giving the respondent an opportunity of hearing.</description>
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      <description>An order recording evidence of clandestine production and clearance, yet refusing to confirm duty on the ground that the precise quantum could not be sustained, was held internally inconsistent and legally unsustainable. The tribunal found that such contradictory findings on removal and duty liability could not stand where the evidence required proper appreciation and quantification. The impugned order was therefore set aside, and the matter was remanded for fresh adjudication by the original authority after giving the respondent an opportunity of hearing.</description>
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