https://www.taxtmi.com/caselaws?id=448050 Allegations of clandestine removal require independent corroboration; retracted statements and third-party material alone were insufficient where no search, seizure, excess raw material, transport trail, or clearance evidence was found. Denial of cross-examination of relied-upon witnesses breached natural justice and weakened the evidentiary basis for the demand. On that footing, the duty, interest and penalty confirmed against the assessee were set aside, and consequential relief followed. en-us Tue, 09 Jan 2024 00:00:00 +0530 Wed, 10 Jan 2024 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448050 Allegations of clandestine removal require independent corroboration; retracted statements and third-party material alone were insufficient where no search, seizure, excess raw material, transport trail, or clearance evidence was found. Denial of cross-examination of relied-upon witnesses breached natural justice and weakened the evidentiary basis for the demand. On that footing, the duty, interest and penalty confirmed against the assessee were set aside, and consequential relief followed. Case-Laws Central Excise Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448050