https://www.taxtmi.com/caselaws?id=116464 Excise duty demands and confiscation based mainly on uncorroborated statements, private records and transport documents cannot be sustained when the affected party is denied meaningful cross-examination of the witnesses relied upon. Where remand directions require examination of material witnesses and an opportunity to adduce evidence, failure to comply with those directions vitiates the adjudication for breach of natural justice. Allegations of clandestine removal must be supported by reliable corroborative evidence linking the consignments to the assessee, and confiscation requires independent proof that the seized goods were liable to such action. en-us Fri, 24 Jun 2005 00:00:00 +0530 Tue, 12 Jun 2012 17:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116464 Excise duty demands and confiscation based mainly on uncorroborated statements, private records and transport documents cannot be sustained when the affected party is denied meaningful cross-examination of the witnesses relied upon. Where remand directions require examination of material witnesses and an opportunity to adduce evidence, failure to comply with those directions vitiates the adjudication for breach of natural justice. Allegations of clandestine removal must be supported by reliable corroborative evidence linking the consignments to the assessee, and confiscation requires independent proof that the seized goods were liable to such action. Case-Laws Customs Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116464