https://www.taxtmi.com/highlights?id=68726 Clandestine Removal - statements recorded by Revenue - The Commissioner has clearly ignored this findings and come to a difference conclusion. While doing so he is relied on the confessional statements of buyers. There are no opportunity of cross-examination has been given and the test of Section 9D of the Central Excise Act has not been passed in respect of this statements. In absence of cross-examination no reliance can be placed on these statements. - AT en-us Wed, 15 Mar 2023 08:24:57 +0530 Wed, 15 Mar 2023 08:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68726 Clandestine Removal - statements recorded by Revenue - The Commissioner has clearly ignored this findings and come to a difference conclusion. While doing so he is relied on the confessional statements of buyers. There are no opportunity of cross-examination has been given and the test of Section 9D of the Central Excise Act has not been passed in respect of this statements. In absence of cross-examination no reliance can be placed on these statements. - AT Highlights Central Excise Wed, 15 Mar 2023 08:24:57 +0530 https://www.taxtmi.com/highlights?id=68726