https://www.taxtmi.com/caselaws?id=758159 CESTAT Ahmedabad set aside demand for clandestine manufacture and clearance of structural items/rolled products. Revenue's case relied solely on third party records and statements from persons unavailable for cross-examination. Tribunal held no evidence existed of clandestine manufacture, sale proceeds, or transport of allegedly removed goods. Cross-examination under Section 9D Central Excise Act, 1944 is mandatory, not optional. Without cross-examination, statements lose evidentiary value and cannot be relied upon. Revenue failed to establish clandestine removal case. Appeals allowed, impugned order set aside. en-us Fri, 06 Sep 2024 00:00:00 +0530 Mon, 09 Sep 2024 08:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758159 CESTAT Ahmedabad set aside demand for clandestine manufacture and clearance of structural items/rolled products. Revenue's case relied solely on third party records and statements from persons unavailable for cross-examination. Tribunal held no evidence existed of clandestine manufacture, sale proceeds, or transport of allegedly removed goods. Cross-examination under Section 9D Central Excise Act, 1944 is mandatory, not optional. Without cross-examination, statements lose evidentiary value and cannot be relied upon. Revenue failed to establish clandestine removal case. Appeals allowed, impugned order set aside. Case-Laws Central Excise Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758159