https://www.taxtmi.com/caselaws?id=779045 CESTAT allowed the appeal, finding the department's case rested on assumptions and uncorroborated allegations of illicit clearance of imported polyester yarn into DTA for cash. The Tribunal held that procedural fairness was violated: relied-upon documents were belatedly supplied and hearing dates were fixed without affording adequate time or opportunity to inspect or contest them, resulting in an apparent denial of natural justice. On merits the evidence lacked necessary corroboration and there was no proper pre-examination/cross-examination, so the record was insufficient to sustain the duty's case. The appeal was allowed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779045 CESTAT allowed the appeal, finding the department's case rested on assumptions and uncorroborated allegations of illicit clearance of imported polyester yarn into DTA for cash. The Tribunal held that procedural fairness was violated: relied-upon documents were belatedly supplied and hearing dates were fixed without affording adequate time or opportunity to inspect or contest them, resulting in an apparent denial of natural justice. On merits the evidence lacked necessary corroboration and there was no proper pre-examination/cross-examination, so the record was insufficient to sustain the duty's case. The appeal was allowed. Case-Laws Central Excise Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779045