https://www.taxtmi.com/caselaws?id=359624 The appellants contested an order alleging clandestine removal of goods without payment of duty. The case involved shortage and excess in finished goods stock, along with recorded statements admitting to removal. The appellants were denied the opportunity to cross-examine witnesses whose statements formed the basis of the allegation. The Adjudicating Authority and Commissioner confirmed the duty demand and penalties based on these statements, violating principles of natural justice. The Appellate Tribunal set aside the order, remanding the matter for allowing cross-examination, citing a violation of natural justice principles as per Andaman Timber Industries case. The appeals were allowed by way of remand. en-us Mon, 05 Feb 2018 00:00:00 +0530 Thu, 03 May 2018 06:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359624 The appellants contested an order alleging clandestine removal of goods without payment of duty. The case involved shortage and excess in finished goods stock, along with recorded statements admitting to removal. The appellants were denied the opportunity to cross-examine witnesses whose statements formed the basis of the allegation. The Adjudicating Authority and Commissioner confirmed the duty demand and penalties based on these statements, violating principles of natural justice. The Appellate Tribunal set aside the order, remanding the matter for allowing cross-examination, citing a violation of natural justice principles as per Andaman Timber Industries case. The appeals were allowed by way of remand. Case-Laws Central Excise Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359624