https://www.taxtmi.com/caselaws?id=45594 Clandestine removal was upheld where seized private press books contained discrepant production records, giving documentary basis for inferring higher production than shown in the excise account. The finding was not based on suspicion, but on materials recovered from the mill, so the challenge for want of evidence failed. The adjudication was not invalidated by non-production of the officers who supplied the initial information, because that information only triggered the search and the decision rested on seized records, not on the original tip. No breach of natural justice was established, as the request for cross-examination was not pressed at the hearing and could not later be relied on as procedural unfairness. en-us Fri, 03 May 1963 00:00:00 +0530 Mon, 12 Jul 2010 16:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45594 Clandestine removal was upheld where seized private press books contained discrepant production records, giving documentary basis for inferring higher production than shown in the excise account. The finding was not based on suspicion, but on materials recovered from the mill, so the challenge for want of evidence failed. The adjudication was not invalidated by non-production of the officers who supplied the initial information, because that information only triggered the search and the decision rested on seized records, not on the original tip. No breach of natural justice was established, as the request for cross-examination was not pressed at the hearing and could not later be relied on as procedural unfairness. Case-Laws Central Excise Fri, 03 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45594