https://www.taxtmi.com/caselaws?id=104626 Where a duty demand for alleged clandestine manufacture and removal rests on private records and statements of key persons, the assessee must be given a real opportunity to test that evidence through cross-examination. The Tribunal held that failure to produce the principal witnesses, coupled with non-consideration of rebuttal material on installed capacity and production capability, violated natural justice. The adjudication sustaining duty, penalty, interest and confiscation could not stand in that form and was remanded for de novo reconsideration after proper cross-examination and a fresh hearing. en-us Fri, 12 Oct 2001 00:00:00 +0530 Wed, 29 Feb 2012 17:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104626 Where a duty demand for alleged clandestine manufacture and removal rests on private records and statements of key persons, the assessee must be given a real opportunity to test that evidence through cross-examination. The Tribunal held that failure to produce the principal witnesses, coupled with non-consideration of rebuttal material on installed capacity and production capability, violated natural justice. The adjudication sustaining duty, penalty, interest and confiscation could not stand in that form and was remanded for de novo reconsideration after proper cross-examination and a fresh hearing. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104626