https://www.taxtmi.com/caselaws?id=239449 CESTAT Ahmedabad set aside duty demand against assessee in clandestine manufacture case. Tribunal held adjudicating authority violated natural justice principles by denying cross-examination of witnesses whose statements were relied upon, following SC precedent. Duty demand based on assumptions and presumptions without concrete evidence was deemed illegal. Mere seizure of documents, employee statements, and vehicle discrepancies insufficient to establish clandestine manufacture and clearance. Department failed to produce tangible evidence linking documents to actual manufacturing operations or corroborative proof of clearance to identified parties. en-us Thu, 26 Sep 2013 00:00:00 +0530 Wed, 14 May 2025 14:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239449 CESTAT Ahmedabad set aside duty demand against assessee in clandestine manufacture case. Tribunal held adjudicating authority violated natural justice principles by denying cross-examination of witnesses whose statements were relied upon, following SC precedent. Duty demand based on assumptions and presumptions without concrete evidence was deemed illegal. Mere seizure of documents, employee statements, and vehicle discrepancies insufficient to establish clandestine manufacture and clearance. Department failed to produce tangible evidence linking documents to actual manufacturing operations or corroborative proof of clearance to identified parties. Case-Laws Central Excise Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239449