https://www.taxtmi.com/caselaws?id=99402 Clandestine removal of drums and scrap was upheld where discrepancies between production reports and the RGI, shortages in finished drums, and unaccounted scrap or waste were supported by statements, panchanama material, and evidence from the refinery and job-work chain. The Tribunal found the plea of separate registers for duty-paid and exempt goods unsubstantiated because no timely disclosure or supporting records were produced. A challenge based on denial of natural justice also failed, as the appellant had an opportunity after remand, did not effectively avail personal hearing, and did not place convincing material before the adjudicating authority. Duty demand, confiscation, and penalties were sustained. en-us Thu, 21 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99402 Clandestine removal of drums and scrap was upheld where discrepancies between production reports and the RGI, shortages in finished drums, and unaccounted scrap or waste were supported by statements, panchanama material, and evidence from the refinery and job-work chain. The Tribunal found the plea of separate registers for duty-paid and exempt goods unsubstantiated because no timely disclosure or supporting records were produced. A challenge based on denial of natural justice also failed, as the appellant had an opportunity after remand, did not effectively avail personal hearing, and did not place convincing material before the adjudicating authority. Duty demand, confiscation, and penalties were sustained. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99402