https://www.taxtmi.com/caselaws?id=388056 Denial of cross-examination, despite specific remand directions, vitiated the adjudication because the duty demand for alleged clandestine manufacture and clearance of gutkha depended on witness statements, transport records and a tobacco-content test. As the adjudicating authority failed to produce the material witnesses for cross-examination, the evidentiary basis for linking the appellants to the consignments was not established. The resulting finding of clandestine removal could not stand, so the duty demand, confiscation of currency and goods, interest and penalties were unsustainable and the impugned order was set aside with consequential relief. en-us Tue, 05 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2019 06:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388056 Denial of cross-examination, despite specific remand directions, vitiated the adjudication because the duty demand for alleged clandestine manufacture and clearance of gutkha depended on witness statements, transport records and a tobacco-content test. As the adjudicating authority failed to produce the material witnesses for cross-examination, the evidentiary basis for linking the appellants to the consignments was not established. The resulting finding of clandestine removal could not stand, so the duty demand, confiscation of currency and goods, interest and penalties were unsustainable and the impugned order was set aside with consequential relief. Case-Laws Central Excise Tue, 05 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388056