https://www.taxtmi.com/caselaws?id=360104 CESTAT New Delhi sustained a clandestine removal demand where seized documents from the appellant and a third party, along with shortages of finished goods and raw materials found during search, corroborated unaccounted clearances. The Tribunal held that the assessee's objection based on the witness not attending cross-examination did not defeat the demand when the case was independently supported by recovered records and adverse material from the appellant's premises. It also found that the cited decisions did not assist the appellants on the facts. The demand and penalties were therefore upheld and the appeals failed. en-us Tue, 08 May 2018 00:00:00 +0530 Thu, 10 May 2018 06:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360104 CESTAT New Delhi sustained a clandestine removal demand where seized documents from the appellant and a third party, along with shortages of finished goods and raw materials found during search, corroborated unaccounted clearances. The Tribunal held that the assessee's objection based on the witness not attending cross-examination did not defeat the demand when the case was independently supported by recovered records and adverse material from the appellant's premises. It also found that the cited decisions did not assist the appellants on the facts. The demand and penalties were therefore upheld and the appeals failed. Case-Laws Central Excise Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360104