https://www.taxtmi.com/caselaws?id=763777 CESTAT Ahmedabad allowed the appeal against allegations of clandestine removal of polished vitrified tiles and duty evasion. The case was based on private documents from third parties and statements without cross-examination opportunity. The tribunal found discrepancies in amounts alleged (Rs. 15,62,92,335/-) versus actual evidence (Rs. 18,21,600/-). Citing precedents, CESTAT held that untested third-party statements cannot form standalone basis for adverse conclusions. The demand was deemed theoretical, lacking positive evidence and corroborative support, violating natural justice principles. en-us Tue, 03 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763777 CESTAT Ahmedabad allowed the appeal against allegations of clandestine removal of polished vitrified tiles and duty evasion. The case was based on private documents from third parties and statements without cross-examination opportunity. The tribunal found discrepancies in amounts alleged (Rs. 15,62,92,335/-) versus actual evidence (Rs. 18,21,600/-). Citing precedents, CESTAT held that untested third-party statements cannot form standalone basis for adverse conclusions. The demand was deemed theoretical, lacking positive evidence and corroborative support, violating natural justice principles. Case-Laws Central Excise Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763777