https://www.taxtmi.com/caselaws?id=94155 A duty demand based on disputed stock verification cannot stand unless the factual basis is properly tested, and denial of cross-examination where officers' verification is central offends natural justice. The text also notes that a demand derived only from theoretical cigarette output per kilogram of tobacco is unsustainable where actual production data, factory-specific variation, and departmental instructions on permissible variation are not examined. In both situations, the operative point is that tax liability must rest on material verification rather than assumption or theory, and the matter requires fresh adjudication after a reasonable opportunity of hearing and cross-examination. en-us Wed, 05 Jun 1991 00:00:00 +0530 Sat, 19 Nov 2011 15:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94155 A duty demand based on disputed stock verification cannot stand unless the factual basis is properly tested, and denial of cross-examination where officers' verification is central offends natural justice. The text also notes that a demand derived only from theoretical cigarette output per kilogram of tobacco is unsustainable where actual production data, factory-specific variation, and departmental instructions on permissible variation are not examined. In both situations, the operative point is that tax liability must rest on material verification rather than assumption or theory, and the matter requires fresh adjudication after a reasonable opportunity of hearing and cross-examination. Case-Laws Central Excise Wed, 05 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94155