https://www.taxtmi.com/caselaws?id=153747 An adjudication confirming duty, penalty and confiscation was vitiated where the noticee was denied effective access to relied upon documents and meaningful time to examine voluminous records, and was not allowed cross-examination of witnesses whose statements supported the allegation. A demand for clandestine removal requires positive and corroborated evidence, including material such as raw material consumption, electricity use, sales and realization of proceeds; untested statements and incomplete disclosure were insufficient. The matter was remanded for fresh decision after compliance with natural justice and proper furnishing of the material relied upon. en-us Fri, 06 Nov 2009 00:00:00 +0530 Mon, 29 Jul 2013 14:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153747 An adjudication confirming duty, penalty and confiscation was vitiated where the noticee was denied effective access to relied upon documents and meaningful time to examine voluminous records, and was not allowed cross-examination of witnesses whose statements supported the allegation. A demand for clandestine removal requires positive and corroborated evidence, including material such as raw material consumption, electricity use, sales and realization of proceeds; untested statements and incomplete disclosure were insufficient. The matter was remanded for fresh decision after compliance with natural justice and proper furnishing of the material relied upon. Case-Laws Central Excise Fri, 06 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153747