https://www.taxtmi.com/caselaws?id=216292 Duty demand on sodium hypochloride cleared to a sister unit was set aside because the appellant's plea that the goods were manufactured on job work basis under Notification No. 214/86 had not been properly considered. The tribunal found that debit of duty at detection and recorded statements were not, by themselves, sufficient to establish clandestine removal. As the relevant job work records had been seized and the appellant was not given an effective opportunity to rely on those records or the sister unit's parallel records, the matter was remanded for de novo adjudication with observance of natural justice. en-us Fri, 22 Oct 2010 00:00:00 +0530 Tue, 04 Sep 2012 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216292 Duty demand on sodium hypochloride cleared to a sister unit was set aside because the appellant's plea that the goods were manufactured on job work basis under Notification No. 214/86 had not been properly considered. The tribunal found that debit of duty at detection and recorded statements were not, by themselves, sufficient to establish clandestine removal. As the relevant job work records had been seized and the appellant was not given an effective opportunity to rely on those records or the sister unit's parallel records, the matter was remanded for de novo adjudication with observance of natural justice. Case-Laws Central Excise Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216292