https://www.taxtmi.com/caselaws?id=89737 Penalty for alleged excess clearance without payment of duty was found unsustainable where the assessee had been afforded opportunities in the proceedings, including a hearing at which a witness was cross-examined, and counsel had sought closure of the matter. The objection based on denial of cross-examination and breach of natural justice was treated as weak on the record. As the duty had already been paid and the duty involved was comparatively small, the focus remained on the propriety of imposing penalty. The penalty was set aside. en-us Wed, 24 Sep 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89737 Penalty for alleged excess clearance without payment of duty was found unsustainable where the assessee had been afforded opportunities in the proceedings, including a hearing at which a witness was cross-examined, and counsel had sought closure of the matter. The objection based on denial of cross-examination and breach of natural justice was treated as weak on the record. As the duty had already been paid and the duty involved was comparatively small, the focus remained on the propriety of imposing penalty. The penalty was set aside. Case-Laws Central Excise Wed, 24 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89737