https://www.taxtmi.com/caselaws?id=416465 The Tribunal upheld the Commissioner (Appeals) decision in a case involving denial of cross-examination of a crucial witness, alleged clandestine removal of goods, compliance with Section 9D of the Central Excise Act, admissibility of evidence, and justification of the decision. The appellant's failure to locate the witness and provide an alternative address led to the acceptance of the absence of cross-examination. The evidence, including recovered notebooks, was found compelling, with the Tribunal emphasizing the lack of contradictory evidence or retractions. The Commissioner (Appeals) decision was deemed reasoned and supported by evidence, resulting in the dismissal of the appellant's challenges. en-us Tue, 28 Dec 2021 00:00:00 +0530 Thu, 30 Dec 2021 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416465 The Tribunal upheld the Commissioner (Appeals) decision in a case involving denial of cross-examination of a crucial witness, alleged clandestine removal of goods, compliance with Section 9D of the Central Excise Act, admissibility of evidence, and justification of the decision. The appellant's failure to locate the witness and provide an alternative address led to the acceptance of the absence of cross-examination. The evidence, including recovered notebooks, was found compelling, with the Tribunal emphasizing the lack of contradictory evidence or retractions. The Commissioner (Appeals) decision was deemed reasoned and supported by evidence, resulting in the dismissal of the appellant's challenges. Case-Laws Central Excise Tue, 28 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416465