https://www.taxtmi.com/caselaws?id=370798 A duty demand based mainly on statements alleging under-valuation of scrap was unsustainable because no independent documentary evidence supported the allegation and cross-examination of the witnesses was denied, breaching natural justice. The demand for clandestine clearance of motor parts without payment of duty likewise failed because it rested primarily on untested statements, lacked corroborative records, and did not satisfactorily establish the alleged clearances. In both matters, uncorroborated witness statements were given no reliable evidentiary force, and the impugned order and duty demands were set aside in full with consequential relief. en-us Tue, 09 Oct 2018 00:00:00 +0530 Sat, 24 Nov 2018 07:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370798 A duty demand based mainly on statements alleging under-valuation of scrap was unsustainable because no independent documentary evidence supported the allegation and cross-examination of the witnesses was denied, breaching natural justice. The demand for clandestine clearance of motor parts without payment of duty likewise failed because it rested primarily on untested statements, lacked corroborative records, and did not satisfactorily establish the alleged clearances. In both matters, uncorroborated witness statements were given no reliable evidentiary force, and the impugned order and duty demands were set aside in full with consequential relief. Case-Laws Central Excise Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370798