https://www.taxtmi.com/caselaws?id=443888 The Tribunal allowed the appeals of M/s Matsyodhari Steel & Alloy Pvt Ltd and M/s Shiv Shakti Rolling Mills Pvt Ltd, setting aside the impugned order that determined clandestine clearance of steel products and imposed penal consequences. The Tribunal found violations of natural justice principles due to the denial of cross-examination and forensic analysis, reliance on untested statements and informal records, and failure to adhere to Section 9D of the Central Excise Act, 1944. As a result, the impugned order was deemed lacking authority of law, leading to its reversal. en-us Thu, 28 Sep 2023 00:00:00 +0530 Thu, 05 Oct 2023 07:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443888 The Tribunal allowed the appeals of M/s Matsyodhari Steel & Alloy Pvt Ltd and M/s Shiv Shakti Rolling Mills Pvt Ltd, setting aside the impugned order that determined clandestine clearance of steel products and imposed penal consequences. The Tribunal found violations of natural justice principles due to the denial of cross-examination and forensic analysis, reliance on untested statements and informal records, and failure to adhere to Section 9D of the Central Excise Act, 1944. As a result, the impugned order was deemed lacking authority of law, leading to its reversal. Case-Laws Central Excise Thu, 28 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443888