https://www.taxtmi.com/caselaws?id=752998 Statements relied on to support a demand lose evidentiary value where cross-examination is denied under the statutory scheme governing relevancy of statements, so they cannot sustain adjudication. Allegations of clandestine removal also require independent tangible corroboration; a difference in fabric weight, without proof of transportation, identified buyers, financial flowback, or buyer complaints, is insufficient. A single test report for one lot cannot be extended to the entire stock without evidence that all goods were materially identical. On that basis, the discussion concludes that demands, confiscation, penalties and interest are not sustainable where the factual foundation is unproved. en-us Wed, 15 May 2024 00:00:00 +0530 Thu, 23 May 2024 08:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752998 Statements relied on to support a demand lose evidentiary value where cross-examination is denied under the statutory scheme governing relevancy of statements, so they cannot sustain adjudication. Allegations of clandestine removal also require independent tangible corroboration; a difference in fabric weight, without proof of transportation, identified buyers, financial flowback, or buyer complaints, is insufficient. A single test report for one lot cannot be extended to the entire stock without evidence that all goods were materially identical. On that basis, the discussion concludes that demands, confiscation, penalties and interest are not sustainable where the factual foundation is unproved. Case-Laws Central Excise Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752998