https://www.taxtmi.com/caselaws?id=113194 The Tribunal upheld the confirmation of demand and penalty imposition in an appeal against an Order-in-Appeal passed by the Commissioner (Appeals). The case involved discrepancies in the quantity of goods cleared by the appellants, with a loose slip revealing excess clearances beyond invoice quantities. Despite objections regarding the examination and cross-examination process, the Tribunal emphasized the Commercial Manager's admissions of excess clearances and lack of retraction from statements. The failure to produce the Commercial Manager for cross-examination led to the dismissal of the appeal, underscoring the significance of substantiated evidence and procedural compliance in the case. en-us Fri, 17 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 12:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113194 The Tribunal upheld the confirmation of demand and penalty imposition in an appeal against an Order-in-Appeal passed by the Commissioner (Appeals). The case involved discrepancies in the quantity of goods cleared by the appellants, with a loose slip revealing excess clearances beyond invoice quantities. Despite objections regarding the examination and cross-examination process, the Tribunal emphasized the Commercial Manager's admissions of excess clearances and lack of retraction from statements. The failure to produce the Commercial Manager for cross-examination led to the dismissal of the appeal, underscoring the significance of substantiated evidence and procedural compliance in the case. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113194