https://www.taxtmi.com/caselaws?id=348230 Denial of natural justice was rejected because the record showed that seized documents and calculation sheets had already been supplied and multiple personal hearings had been granted. The demand for duty on clandestine clearances was sustained where private registers, loose sheets, statutory discrepancies and recipient statements corroborated unaccounted removals without duty payment. Reversal of Modvat credit was also upheld because chemical testing showed that the claimed inputs were absent in the finished goods, supporting wrongful availment of credit. The demand, credit reversal and penalties were therefore maintained. en-us Thu, 24 Aug 2017 00:00:00 +0530 Tue, 19 Sep 2017 10:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348230 Denial of natural justice was rejected because the record showed that seized documents and calculation sheets had already been supplied and multiple personal hearings had been granted. The demand for duty on clandestine clearances was sustained where private registers, loose sheets, statutory discrepancies and recipient statements corroborated unaccounted removals without duty payment. Reversal of Modvat credit was also upheld because chemical testing showed that the claimed inputs were absent in the finished goods, supporting wrongful availment of credit. The demand, credit reversal and penalties were therefore maintained. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348230