https://www.taxtmi.com/caselaws?id=350936 The tribunal found that the department failed to establish the allegations of clandestine clearance and duty evasion. The demand was deemed unsustainable due to lack of direct correlation between evidence and appellants' records. Statements were inadmissible as not cross-examined. Appellants provided invoices and forms supporting hank yarn manufacture. Judgment emphasized corroborated evidence and cross-examination necessity. Department's findings were based on uncorroborated third-party documents. Demand and penalties were dismissed, and the impugned order was set aside, granting relief to the appellants. en-us Wed, 26 Jul 2017 00:00:00 +0530 Wed, 31 Jan 2018 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350936 The tribunal found that the department failed to establish the allegations of clandestine clearance and duty evasion. The demand was deemed unsustainable due to lack of direct correlation between evidence and appellants' records. Statements were inadmissible as not cross-examined. Appellants provided invoices and forms supporting hank yarn manufacture. Judgment emphasized corroborated evidence and cross-examination necessity. Department's findings were based on uncorroborated third-party documents. Demand and penalties were dismissed, and the impugned order was set aside, granting relief to the appellants. Case-Laws Central Excise Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350936