https://www.taxtmi.com/caselaws?id=347933 The Tribunal upheld the denovo adjudication order confirming the demand for alleged clandestine removal of excisable goods by the appellant. Despite ample opportunities, Shri Umesh Modi failed to appear for cross-examination. The Tribunal relied on Shri Dhiman's unretired statement admitting to clandestine removal and cash payments, corroborating records from Shri Umesh Modi. Emphasizing the importance of evidence, the Tribunal dismissed the appeal, basing its decision on available evidence and Shri Dhiman's statement, establishing the appellant's liability. The judgment underscores the necessity of active participation in legal proceedings for a fair adjudication process. en-us Fri, 28 Jul 2017 00:00:00 +0530 Thu, 14 Sep 2017 07:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347933 The Tribunal upheld the denovo adjudication order confirming the demand for alleged clandestine removal of excisable goods by the appellant. Despite ample opportunities, Shri Umesh Modi failed to appear for cross-examination. The Tribunal relied on Shri Dhiman's unretired statement admitting to clandestine removal and cash payments, corroborating records from Shri Umesh Modi. Emphasizing the importance of evidence, the Tribunal dismissed the appeal, basing its decision on available evidence and Shri Dhiman's statement, establishing the appellant's liability. The judgment underscores the necessity of active participation in legal proceedings for a fair adjudication process. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347933