https://www.taxtmi.com/caselaws?id=96080 A duty demand based on alleged clandestine removal was found unsustainable because the original authority rejected the assessee's challans and supporting records without proper verification or fair opportunity. The Tribunal held that disputed documentary evidence must be examined carefully before adverse findings are drawn, and that failure to test the genuineness of the records vitiates the adjudication for breach of natural justice. It therefore set aside the demand, confiscation and penalty order and remanded the matter for de novo adjudication by the Commissioner after verification of the records and consideration of the defence reply. en-us Mon, 05 Mar 2001 00:00:00 +0530 Sat, 17 Dec 2011 11:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96080 A duty demand based on alleged clandestine removal was found unsustainable because the original authority rejected the assessee's challans and supporting records without proper verification or fair opportunity. The Tribunal held that disputed documentary evidence must be examined carefully before adverse findings are drawn, and that failure to test the genuineness of the records vitiates the adjudication for breach of natural justice. It therefore set aside the demand, confiscation and penalty order and remanded the matter for de novo adjudication by the Commissioner after verification of the records and consideration of the defence reply. Case-Laws Central Excise Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96080