https://www.taxtmi.com/caselaws?id=90672 The article concerns customs adjudication where duty, confiscation and penalty were challenged on the basis that the appellants were denied cross-examination of third parties whose statements supported the demand, and that the adjudicating authority did not address all material objections. The majority considered reliance on third-party statements, disputed raw-material records, moisture content assumptions and recovery percentage calculations, and held that the denial of cross-examination and incomplete consideration of objections required fresh adjudication. It set aside the order and remanded the matter for reconsideration with cross-examination and fresh findings on the disputed issues. A dissenting member considered the exemption claim unsustainable, the extended limitation period available, and penalty and confiscation justified. en-us Fri, 25 Sep 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90672 The article concerns customs adjudication where duty, confiscation and penalty were challenged on the basis that the appellants were denied cross-examination of third parties whose statements supported the demand, and that the adjudicating authority did not address all material objections. The majority considered reliance on third-party statements, disputed raw-material records, moisture content assumptions and recovery percentage calculations, and held that the denial of cross-examination and incomplete consideration of objections required fresh adjudication. It set aside the order and remanded the matter for reconsideration with cross-examination and fresh findings on the disputed issues. A dissenting member considered the exemption claim unsustainable, the extended limitation period available, and penalty and confiscation justified. Case-Laws Central Excise Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90672