https://www.taxtmi.com/caselaws?id=184376 Allegations of undervaluation and clandestine removal in excise proceedings require transaction-wise corroboration, and effective cross-examination of material witnesses is essential where third-party statements and seized slips form the main basis of demand. On the facts discussed, the evidentiary foundation for the demand was held inadequate and the issue was sent back for fresh consideration. The proposed clubbing of clearances of sister concerns was also remitted for de novo examination because their independent existence and material flow had not been properly tested. Classification of the goods as marine plywood was not sustained, as the record lacked chemical examination or other sufficient proof that the prescribed standard was met. en-us Tue, 13 Mar 2001 00:00:00 +0530 Wed, 06 Jul 2016 18:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184376 Allegations of undervaluation and clandestine removal in excise proceedings require transaction-wise corroboration, and effective cross-examination of material witnesses is essential where third-party statements and seized slips form the main basis of demand. On the facts discussed, the evidentiary foundation for the demand was held inadequate and the issue was sent back for fresh consideration. The proposed clubbing of clearances of sister concerns was also remitted for de novo examination because their independent existence and material flow had not been properly tested. Classification of the goods as marine plywood was not sustained, as the record lacked chemical examination or other sufficient proof that the prescribed standard was met. Case-Laws Customs Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184376