https://www.taxtmi.com/caselaws?id=288166 In a clandestine removal dispute, the Tribunal stressed that the Revenue must prove suppression with corroborative evidence, not lorry challans or private records alone, especially where searches yielded no incriminating material from the assessee's premises. It also treated non-joinder of the transport company whose premises yielded the challenged documents as a serious maintainability defect. The Tribunal further rejected complaints of natural justice breach, noting fair opportunity was given, while criticizing reliance on retracted witness statements without proper cross-examination. Certified production figures showing consistent yield were accepted as undermining the allegation of suppressed production, and the Revenue's appeal was dismissed. en-us Fri, 03 Jul 1998 00:00:00 +0530 Sat, 23 May 2020 11:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288166 In a clandestine removal dispute, the Tribunal stressed that the Revenue must prove suppression with corroborative evidence, not lorry challans or private records alone, especially where searches yielded no incriminating material from the assessee's premises. It also treated non-joinder of the transport company whose premises yielded the challenged documents as a serious maintainability defect. The Tribunal further rejected complaints of natural justice breach, noting fair opportunity was given, while criticizing reliance on retracted witness statements without proper cross-examination. Certified production figures showing consistent yield were accepted as undermining the allegation of suppressed production, and the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288166