https://www.taxtmi.com/caselaws?id=334900 The Tribunal upheld the ld. Commissioner (Appeals)' decision, setting aside the Order-in-Original due to the unsustainable demand against the respondent. The case centered on allegations of clandestine removal of excisable goods without duty payment, with the main witness crucial for cross-examination not being produced. Emphasizing the necessity of witness cross-examination for fair adjudication, the Tribunal dismissed the Revenue's appeal, highlighting the lack of reliability in the evidence presented without crucial witness cross-examination. en-us Thu, 17 Mar 2016 00:00:00 +0530 Wed, 23 Nov 2016 13:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334900 The Tribunal upheld the ld. Commissioner (Appeals)' decision, setting aside the Order-in-Original due to the unsustainable demand against the respondent. The case centered on allegations of clandestine removal of excisable goods without duty payment, with the main witness crucial for cross-examination not being produced. Emphasizing the necessity of witness cross-examination for fair adjudication, the Tribunal dismissed the Revenue's appeal, highlighting the lack of reliability in the evidence presented without crucial witness cross-examination. Case-Laws Central Excise Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334900