https://www.taxtmi.com/caselaws?id=768527 CESTAT New Delhi allowed the appeal against central excise duty demand totaling Rs. 3,04,24,623/- and Rs. 1,76,650/- plus interest and penalty. The tribunal held that statements recorded under section 14 of Central Excise Act cannot be relied upon without following mandatory procedure under section 9D(1)(b), requiring examination of statement-makers before adjudicating authority and providing cross-examination opportunity. Demand based on loose papers was set aside as alleged authors were not examined. The tribunal ruled that mere stock shortages cannot establish clandestine removal without corroborative evidence and detailed investigation of relevant materials including raw materials, finished products, electricity consumption, and labor employment. en-us Tue, 01 Apr 2025 00:00:00 +0530 Thu, 02 Jul 2026 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768527 CESTAT New Delhi allowed the appeal against central excise duty demand totaling Rs. 3,04,24,623/- and Rs. 1,76,650/- plus interest and penalty. The tribunal held that statements recorded under section 14 of Central Excise Act cannot be relied upon without following mandatory procedure under section 9D(1)(b), requiring examination of statement-makers before adjudicating authority and providing cross-examination opportunity. Demand based on loose papers was set aside as alleged authors were not examined. The tribunal ruled that mere stock shortages cannot establish clandestine removal without corroborative evidence and detailed investigation of relevant materials including raw materials, finished products, electricity consumption, and labor employment. Case-Laws Central Excise Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768527