https://www.taxtmi.com/caselaws?id=375923 Non-supply of relied upon documents and denial of a meaningful opportunity to test the evidence vitiated the adjudication where the demand was founded on bank material, buyers' statements and alleged cash flow back. The Tribunal found that the foundational documents were not properly supplied despite remand directions, causing prejudice to the defence. It also found that the department relied on secondary material without reliable corroboration, while cross-examined witnesses did not fully support the alleged admissions. On that basis, the duty demand, confiscation, interest and penalties were unsustainable and the impugned order was set aside in entirety. en-us Wed, 05 Dec 2018 00:00:00 +0530 Thu, 28 Feb 2019 06:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375923 Non-supply of relied upon documents and denial of a meaningful opportunity to test the evidence vitiated the adjudication where the demand was founded on bank material, buyers' statements and alleged cash flow back. The Tribunal found that the foundational documents were not properly supplied despite remand directions, causing prejudice to the defence. It also found that the department relied on secondary material without reliable corroboration, while cross-examined witnesses did not fully support the alleged admissions. On that basis, the duty demand, confiscation, interest and penalties were unsustainable and the impugned order was set aside in entirety. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375923