https://www.taxtmi.com/caselaws?id=391561 Allegations of clandestine removal based solely on third-party records and a third party's statement were held unreliable where Section 9D of the Central Excise Act, 1944 was not complied with and effective cross-examination was not provided. In the absence of the witness being produced for examination and without corroborative evidence from the appellant's premises or independent investigation, the third-party material could not sustain the charge. The duty demand, interest, and penalties were therefore not upheld. en-us Fri, 10 Jan 2020 00:00:00 +0530 Sat, 01 Feb 2020 07:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391561 Allegations of clandestine removal based solely on third-party records and a third party's statement were held unreliable where Section 9D of the Central Excise Act, 1944 was not complied with and effective cross-examination was not provided. In the absence of the witness being produced for examination and without corroborative evidence from the appellant's premises or independent investigation, the third-party material could not sustain the charge. The duty demand, interest, and penalties were therefore not upheld. Case-Laws Central Excise Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391561