https://www.taxtmi.com/caselaws?id=92146 Reliance on a transporter's statement without producing the witness for effective cross-examination violated natural justice, so the duty demand could not be sustained on the existing record. The record also failed to establish proper document-wise linkage between the goods receipts and the assessee, requiring fresh verification before any liability could be fastened. The impugned order was set aside and the matter remanded for de novo adjudication in accordance with law. en-us Tue, 06 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92146 Reliance on a transporter's statement without producing the witness for effective cross-examination violated natural justice, so the duty demand could not be sustained on the existing record. The record also failed to establish proper document-wise linkage between the goods receipts and the assessee, requiring fresh verification before any liability could be fastened. The impugned order was set aside and the matter remanded for de novo adjudication in accordance with law. Case-Laws Central Excise Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92146