https://www.taxtmi.com/caselaws?id=373264 The Tribunal set aside the order, allowing the appeals by M/s Shri Rathi Steel (Dakshin) Ltd. and its Director, due to lack of independent corroboration for allegations of Central Excise duty evasion. The case, relying on third-party documents without evidence from the appellants' premises, lacked substantiation for clandestine removal claims. Denial of cross-examination violated principles of natural justice, following the Supreme Court's stance. The Tribunal emphasized the necessity of independent evidence and adherence to procedural fairness, ultimately finding the demand and penalties unjustified. en-us Tue, 08 Jan 2019 00:00:00 +0530 Thu, 10 Jan 2019 06:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373264 The Tribunal set aside the order, allowing the appeals by M/s Shri Rathi Steel (Dakshin) Ltd. and its Director, due to lack of independent corroboration for allegations of Central Excise duty evasion. The case, relying on third-party documents without evidence from the appellants' premises, lacked substantiation for clandestine removal claims. Denial of cross-examination violated principles of natural justice, following the Supreme Court's stance. The Tribunal emphasized the necessity of independent evidence and adherence to procedural fairness, ultimately finding the demand and penalties unjustified. Case-Laws Central Excise Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373264