https://www.taxtmi.com/highlights?id=74246 Clandestine Removal - non-production of corroborative evidences - The provisions of Section 65B of Indian Evidence Act and Section 36B of Central Excise Act, 1944 of the Act are pari-materia. It is evident from the panchanama, and the appeals records that the investigating officer had failed to follow the safeguard as mandated under Section 36B of the Act. - AT en-us Thu, 18 Jan 2024 08:58:57 +0530 Thu, 18 Jan 2024 08:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74246 Clandestine Removal - non-production of corroborative evidences - The provisions of Section 65B of Indian Evidence Act and Section 36B of Central Excise Act, 1944 of the Act are pari-materia. It is evident from the panchanama, and the appeals records that the investigating officer had failed to follow the safeguard as mandated under Section 36B of the Act. - AT Highlights Central Excise Thu, 18 Jan 2024 08:58:57 +0530 https://www.taxtmi.com/highlights?id=74246