https://www.taxtmi.com/caselaws?id=122257 CESTAT, Chennai held that a duty demand for alleged misdeclaration could not be sustained where the Revenue failed to prove that cheese yarn was cleared in the guise of plain reel hank yarn. The evidence relied on, including selected statements and records, was found insufficient to establish clandestine removal or suppression, especially since the assessee lacked facility to manufacture cone yarn and the contemporaneous documents did not convincingly contradict the stated use of the goods. The tribunal also held that statements lost evidentiary weight because supporting documents were not fully disclosed and effective cross-examination of key witnesses was denied. The impugned order was set aside and consequential relief followed. en-us Mon, 05 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122257 CESTAT, Chennai held that a duty demand for alleged misdeclaration could not be sustained where the Revenue failed to prove that cheese yarn was cleared in the guise of plain reel hank yarn. The evidence relied on, including selected statements and records, was found insufficient to establish clandestine removal or suppression, especially since the assessee lacked facility to manufacture cone yarn and the contemporaneous documents did not convincingly contradict the stated use of the goods. The tribunal also held that statements lost evidentiary weight because supporting documents were not fully disclosed and effective cross-examination of key witnesses was denied. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Mon, 05 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122257