https://www.taxtmi.com/caselaws?id=758305 CESTAT Ahmedabad set aside demand based on alleged clandestine manufacture and clearance of finished goods. Revenue's case relied solely on third-party accountant's statement without cross-examination under Section 9D of Central Excise Act, 1944. Tribunal found no evidence of clandestine manufacture, sale proceeds, or transport of goods. Following SC precedent in Andaman Timber Industries, statements without cross-examination lack evidentiary value and violate natural justice principles. Appeal allowed, impugned order set aside. en-us Fri, 06 Sep 2024 00:00:00 +0530 Wed, 11 Sep 2024 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758305 CESTAT Ahmedabad set aside demand based on alleged clandestine manufacture and clearance of finished goods. Revenue's case relied solely on third-party accountant's statement without cross-examination under Section 9D of Central Excise Act, 1944. Tribunal found no evidence of clandestine manufacture, sale proceeds, or transport of goods. Following SC precedent in Andaman Timber Industries, statements without cross-examination lack evidentiary value and violate natural justice principles. Appeal allowed, impugned order set aside. Case-Laws Central Excise Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758305