https://www.taxtmi.com/caselaws?id=85153 Shortage of raw materials alone was held insufficient to prima facie establish clandestine manufacture and removal of air-conditioners, particularly where the shortages differed across components and the explanation that defective goods had been returned was not effectively rebutted. Non-supply of the investigation result before adjudication was treated as a breach of natural justice. As clandestine removal was not shown at the threshold on the material available, waiver of pre-deposit of duty and penalty was granted and recovery stayed. en-us Tue, 14 Feb 1995 00:00:00 +0530 Wed, 03 Aug 2011 10:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85153 Shortage of raw materials alone was held insufficient to prima facie establish clandestine manufacture and removal of air-conditioners, particularly where the shortages differed across components and the explanation that defective goods had been returned was not effectively rebutted. Non-supply of the investigation result before adjudication was treated as a breach of natural justice. As clandestine removal was not shown at the threshold on the material available, waiver of pre-deposit of duty and penalty was granted and recovery stayed. Case-Laws Central Excise Tue, 14 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85153