https://www.taxtmi.com/caselaws?id=358838 The appeal was allowed as the Member (Judicial) found that the department's allegations of clandestine manufacture and clearance lacked evidence. The director of the appellant denied receiving unaccounted imported scrap, contradicting statements from third parties. The Member emphasized the need for the adjudicating authority to consider all submissions and conduct cross-examination before relying on statements. The matter was remanded for a reasoned order, emphasizing compliance with natural justice principles. The judgment underscored the importance of considering all evidence, addressing discrepancies, and upholding natural justice in such cases. en-us Thu, 22 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358838 The appeal was allowed as the Member (Judicial) found that the department's allegations of clandestine manufacture and clearance lacked evidence. The director of the appellant denied receiving unaccounted imported scrap, contradicting statements from third parties. The Member emphasized the need for the adjudicating authority to consider all submissions and conduct cross-examination before relying on statements. The matter was remanded for a reasoned order, emphasizing compliance with natural justice principles. The judgment underscored the importance of considering all evidence, addressing discrepancies, and upholding natural justice in such cases. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358838