https://www.taxtmi.com/caselaws?id=268439 A demand based on third-party transport records and employee statements could not be sustained where the assessee was denied copies of relied upon documents and the opportunity to cross-examine the witnesses. The adjudication was vitiated because the earlier direction to furnish the material and permit cross-examination was not complied with in de novo proceedings, and there was no independent corroboration sufficient to prove clandestine removal. The duty demand, interest, and penalties were therefore held legally unsustainable for breach of natural justice. en-us Wed, 18 Nov 2015 00:00:00 +0530 Tue, 07 Feb 2017 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268439 A demand based on third-party transport records and employee statements could not be sustained where the assessee was denied copies of relied upon documents and the opportunity to cross-examine the witnesses. The adjudication was vitiated because the earlier direction to furnish the material and permit cross-examination was not complied with in de novo proceedings, and there was no independent corroboration sufficient to prove clandestine removal. The duty demand, interest, and penalties were therefore held legally unsustainable for breach of natural justice. Case-Laws Central Excise Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268439