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    <title>2016 (12) TMI 93 - JHARKHAND HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=335448</link>
    <description>An adjudication order was found vulnerable where relied-upon documents were not supplied, the principal defence was not addressed, and adequate reasons were not recorded, because a reasoned order is part of natural justice. In alleged clandestine removal matters, electricity consumption data was treated only as corroborative and not substantive proof; the demand could not rest on that material and a report alone without positive evidence of unrecorded production, raw material movement, transport records, sale proceeds, or cross-examined expert evidence. The impugned adjudication was set aside and the matter remanded for fresh decision under proper evidentiary standards and natural justice.</description>
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    <pubDate>Wed, 31 Aug 2016 00:00:00 +0530</pubDate>
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      <title>2016 (12) TMI 93 - JHARKHAND HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=335448</link>
      <description>An adjudication order was found vulnerable where relied-upon documents were not supplied, the principal defence was not addressed, and adequate reasons were not recorded, because a reasoned order is part of natural justice. In alleged clandestine removal matters, electricity consumption data was treated only as corroborative and not substantive proof; the demand could not rest on that material and a report alone without positive evidence of unrecorded production, raw material movement, transport records, sale proceeds, or cross-examined expert evidence. The impugned adjudication was set aside and the matter remanded for fresh decision under proper evidentiary standards and natural justice.</description>
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      <pubDate>Wed, 31 Aug 2016 00:00:00 +0530</pubDate>
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