https://www.taxtmi.com/caselaws?id=108719 Duty demand and penalties based mainly on witness statements recorded behind the assessee's back could not be sustained where cross-examination was refused, making those statements inadmissible against the assessee. Alleged slips were also unreliable because they were not shown or supplied to the assessee and were not properly put to the witnesses. With no other tangible or corroborative evidence supporting clandestine removal through misdescription of cotton yarn as plain reel hanks, the charge was not proved and the consequential penalty findings failed. en-us Fri, 20 Sep 2002 00:00:00 +0530 Tue, 03 Apr 2012 15:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108719 Duty demand and penalties based mainly on witness statements recorded behind the assessee's back could not be sustained where cross-examination was refused, making those statements inadmissible against the assessee. Alleged slips were also unreliable because they were not shown or supplied to the assessee and were not properly put to the witnesses. With no other tangible or corroborative evidence supporting clandestine removal through misdescription of cotton yarn as plain reel hanks, the charge was not proved and the consequential penalty findings failed. Case-Laws Central Excise Fri, 20 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108719