https://www.taxtmi.com/caselaws?id=213257 Duty demand and penalty were sustained for 1999-2000 because the assessee failed to substantiate claimed purchases from alleged suppliers who were found non-existent at their addresses, so the clearances were treated as manufactured by the assessee and the SSI exemption limit was crossed. For 2000-01 and 2001-02, the adjudication was set aside because it was passed ex parte without considering the assessee's reply, documents, or adjournment request, which violated natural justice. The matter was remanded for de novo adjudication after granting a personal hearing and considering the defence. en-us Wed, 08 Jun 2011 00:00:00 +0530 Wed, 18 Apr 2012 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213257 Duty demand and penalty were sustained for 1999-2000 because the assessee failed to substantiate claimed purchases from alleged suppliers who were found non-existent at their addresses, so the clearances were treated as manufactured by the assessee and the SSI exemption limit was crossed. For 2000-01 and 2001-02, the adjudication was set aside because it was passed ex parte without considering the assessee's reply, documents, or adjournment request, which violated natural justice. The matter was remanded for de novo adjudication after granting a personal hearing and considering the defence. Case-Laws Central Excise Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213257