https://www.taxtmi.com/caselaws?id=412762 A duty demand, interest and penalties were challenged because the case rested mainly on a transporter's statement linking a code name in seized records to the assessee, while cross-examination was refused and no independent corroboration was produced. The stated principle is that reliance on a witness statement is vitiated when cross-examination is denied unless corroborative material independently supports the allegation of clandestine removal; the same reasoning applied to the penalties on the director and the transporter. The text also records that the challenge failed and the demand, interest and penalties were sustained. en-us Fri, 17 Sep 2021 00:00:00 +0530 Sat, 25 Sep 2021 09:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412762 A duty demand, interest and penalties were challenged because the case rested mainly on a transporter's statement linking a code name in seized records to the assessee, while cross-examination was refused and no independent corroboration was produced. The stated principle is that reliance on a witness statement is vitiated when cross-examination is denied unless corroborative material independently supports the allegation of clandestine removal; the same reasoning applied to the penalties on the director and the transporter. The text also records that the challenge failed and the demand, interest and penalties were sustained. Case-Laws Central Excise Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412762