https://www.taxtmi.com/caselaws?id=782821 CESTAT Kolkata allowed the appeals, setting aside the ex-parte Order-in-Original on grounds of violation of principles of natural justice and absence of corroborative evidence of clandestine manufacture and clearance. The Tribunal held that non-supply of relied-upon documents, despite repeated requests, deprived the assessee of an effective opportunity to contest the show cause notice, rendering the adjudication unsustainable. It further found that the demand of duty was based solely on private records without verification of manufacture, transport, customers, or flow of consideration. Consequently, the duty demand, interest, and penalties on the assessee, its director, and supervisor under Rule 26 were quashed. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782821 CESTAT Kolkata allowed the appeals, setting aside the ex-parte Order-in-Original on grounds of violation of principles of natural justice and absence of corroborative evidence of clandestine manufacture and clearance. The Tribunal held that non-supply of relied-upon documents, despite repeated requests, deprived the assessee of an effective opportunity to contest the show cause notice, rendering the adjudication unsustainable. It further found that the demand of duty was based solely on private records without verification of manufacture, transport, customers, or flow of consideration. Consequently, the duty demand, interest, and penalties on the assessee, its director, and supervisor under Rule 26 were quashed. Case-Laws Central Excise Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782821