https://www.taxtmi.com/caselaws?id=756610 CESTAT Kolkata set aside a demand for clandestine removal based on electrical consumption calculations. The Revenue worked out average electricity consumption for specific periods and used this to quantify alleged undisclosed production. The appellant was denied cross-examination of officials whose statements formed the basis of allegations. The Tribunal held this violated natural justice principles, noting that statements recorded without allowing the assessee to cross-examine cannot be relied upon in adjudication proceedings. The matter was remanded to the Adjudicating Authority to provide cross-examination opportunity. en-us Tue, 06 Aug 2024 00:00:00 +0530 Tue, 06 Aug 2024 20:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756610 CESTAT Kolkata set aside a demand for clandestine removal based on electrical consumption calculations. The Revenue worked out average electricity consumption for specific periods and used this to quantify alleged undisclosed production. The appellant was denied cross-examination of officials whose statements formed the basis of allegations. The Tribunal held this violated natural justice principles, noting that statements recorded without allowing the assessee to cross-examine cannot be relied upon in adjudication proceedings. The matter was remanded to the Adjudicating Authority to provide cross-examination opportunity. Case-Laws Central Excise Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756610