https://www.taxtmi.com/caselaws?id=259654 The Tribunal allowed the appeals, rejecting the methodology used to estimate clandestine manufacture and clearance based on natural gas consumption. The evidence of undervaluation and clandestine removal from personal ledgers and pen-drives was deemed unreliable without proper corroboration. Denial of cross-examination of witnesses was held to violate Section 9D of the Central Excise Act, leading to the demands and penalties imposed on the appellants being set aside. en-us Tue, 12 May 2015 00:00:00 +0530 Sat, 16 May 2015 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259654 The Tribunal allowed the appeals, rejecting the methodology used to estimate clandestine manufacture and clearance based on natural gas consumption. The evidence of undervaluation and clandestine removal from personal ledgers and pen-drives was deemed unreliable without proper corroboration. Denial of cross-examination of witnesses was held to violate Section 9D of the Central Excise Act, leading to the demands and penalties imposed on the appellants being set aside. Case-Laws Central Excise Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259654