https://www.taxtmi.com/caselaws?id=264483 Maintainability under section 35G of the Central Excise Act was upheld because the dispute did not turn on rate of duty or valuation, and the appeal had already been admitted with a substantial question of law framed. In a clandestine removal dispute concerning air-conditioners, a demand based mainly on ledger entries and third-party statements could not stand where the assessee was denied effective cross-examination without any established exception under section 9D. The absence of corroborative evidence of excess raw material, manufacture, or clandestine clearance rendered the demand unsustainable, and the major duty demand was quashed. en-us Thu, 17 Sep 2015 00:00:00 +0530 Wed, 04 May 2016 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264483 Maintainability under section 35G of the Central Excise Act was upheld because the dispute did not turn on rate of duty or valuation, and the appeal had already been admitted with a substantial question of law framed. In a clandestine removal dispute concerning air-conditioners, a demand based mainly on ledger entries and third-party statements could not stand where the assessee was denied effective cross-examination without any established exception under section 9D. The absence of corroborative evidence of excess raw material, manufacture, or clandestine clearance rendered the demand unsustainable, and the major duty demand was quashed. Case-Laws Central Excise Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264483