https://www.taxtmi.com/caselaws?id=126143 The Commissioner (Appeals) rejected the Revenue's appeal regarding alleged clandestine clearances of cotton yarn without duty payment. The Commissioner found insufficient evidence to prove the claims, emphasizing the need for concrete evidence over presumption. Additionally, the appeal on the violation of natural justice principles by not allowing cross-examination of witnesses was also dismissed, with the Commissioner upholding the original order, stating that the evidence presented was unreliable. The judgment underscores the significance of concrete evidence and adherence to natural justice principles in legal proceedings. en-us Mon, 06 Apr 2009 00:00:00 +0530 Thu, 27 Jul 2017 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126143 The Commissioner (Appeals) rejected the Revenue's appeal regarding alleged clandestine clearances of cotton yarn without duty payment. The Commissioner found insufficient evidence to prove the claims, emphasizing the need for concrete evidence over presumption. Additionally, the appeal on the violation of natural justice principles by not allowing cross-examination of witnesses was also dismissed, with the Commissioner upholding the original order, stating that the evidence presented was unreliable. The judgment underscores the significance of concrete evidence and adherence to natural justice principles in legal proceedings. Case-Laws Central Excise Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126143