https://www.taxtmi.com/caselaws?id=97728 In clandestine removal matters substantially based on recorded statements, the adjudicating authority must give reasons if it refuses cross-examination of witnesses whose statements support the demand. Where those statements are retracted, the authority must independently assess the diary entries, seizure material and other corroborative evidence, and must explain how the duty demand and alleged clearances are quantified. A mere recital of admissions is insufficient. The absence of a reasoned analysis of the evidence, the retraction, the request for cross-examination and the computation of duty leaves the order unsustainable as a speaking order. en-us Fri, 22 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97728 In clandestine removal matters substantially based on recorded statements, the adjudicating authority must give reasons if it refuses cross-examination of witnesses whose statements support the demand. Where those statements are retracted, the authority must independently assess the diary entries, seizure material and other corroborative evidence, and must explain how the duty demand and alleged clearances are quantified. A mere recital of admissions is insufficient. The absence of a reasoned analysis of the evidence, the retraction, the request for cross-examination and the computation of duty leaves the order unsustainable as a speaking order. Case-Laws Central Excise Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97728