https://www.taxtmi.com/caselaws?id=310944 Reliance on third-party statements and seized documents requires disclosure of the relied-upon material and, where requested and relevant, an opportunity for cross-examination; refusal must be reasoned. Clandestine removal cannot be sustained on electricity consumption alone and must be supported by tangible corroborative evidence such as raw material procurement, production, dispatch, or sale records. Because the dispute also involved search material, the matter was remanded for fresh adjudication for the specified period, with directions to supply documents, permit cross-examination if statements are relied upon, and decide by a reasoned order. en-us Wed, 07 Mar 2018 00:00:00 +0530 Tue, 28 Nov 2023 06:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310944 Reliance on third-party statements and seized documents requires disclosure of the relied-upon material and, where requested and relevant, an opportunity for cross-examination; refusal must be reasoned. Clandestine removal cannot be sustained on electricity consumption alone and must be supported by tangible corroborative evidence such as raw material procurement, production, dispatch, or sale records. Because the dispute also involved search material, the matter was remanded for fresh adjudication for the specified period, with directions to supply documents, permit cross-examination if statements are relied upon, and decide by a reasoned order. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310944