https://www.taxtmi.com/caselaws?id=340708 Allegations of clandestine clearance based on private records and statements could not be sustained where the adjudicating authority denied cross-examination and failed to address the assessee's explanations, valuation objections, and supporting material. The record showed explanations for several entries in the kucchi slips and outward despatch registers, including replacement clearances and dispatches of empty corrugated boxes and plastic folders, but these were not examined. The authority also did not consider that the outward registers were recovered from a common compound serving two factories, or the chartered accountant's certificate and average price data. The matter was remanded for de novo adjudication after granting cross-examination and considering the assessee's material and objections. en-us Mon, 20 Feb 2017 00:00:00 +0530 Sat, 25 Mar 2017 09:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340708 Allegations of clandestine clearance based on private records and statements could not be sustained where the adjudicating authority denied cross-examination and failed to address the assessee's explanations, valuation objections, and supporting material. The record showed explanations for several entries in the kucchi slips and outward despatch registers, including replacement clearances and dispatches of empty corrugated boxes and plastic folders, but these were not examined. The authority also did not consider that the outward registers were recovered from a common compound serving two factories, or the chartered accountant's certificate and average price data. The matter was remanded for de novo adjudication after granting cross-examination and considering the assessee's material and objections. Case-Laws Central Excise Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340708