https://www.taxtmi.com/caselaws?id=45549 Non-joinder of the transporter was not a necessary basis to defeat the duty demand, and the objection was treated as academic in light of the record. The Tribunal's finding of no breach of natural justice and no clandestine removal was upheld because it rested on appraisal of seized documents, registers and affidavits, with no supporting seizure, witness statements, or proof of excess production or removal. No interference under Section 35G was warranted, as the challenge raised findings of fact and no perversity was shown. en-us Mon, 07 Feb 2000 00:00:00 +0530 Mon, 12 Jul 2010 13:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45549 Non-joinder of the transporter was not a necessary basis to defeat the duty demand, and the objection was treated as academic in light of the record. The Tribunal's finding of no breach of natural justice and no clandestine removal was upheld because it rested on appraisal of seized documents, registers and affidavits, with no supporting seizure, witness statements, or proof of excess production or removal. No interference under Section 35G was warranted, as the challenge raised findings of fact and no perversity was shown. Case-Laws Central Excise Mon, 07 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45549