https://www.taxtmi.com/highlights?id=94766 CESTAT allowed the appeal, 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 removal. The Tribunal held that non-supply of relied-upon seized documents, despite repeated written requests, denied the assessee effective opportunity to contest the show cause notice. It further found that the demand of Rs. 16,65,594/- was based solely on private rough estimate books without verification of manufacture, transport, receipt of goods by alleged customers, or flow of consideration. Consequently, the duty demand, interest and penalties on the assessee were quashed. Penalties imposed on the Director and Supervisor under Rule 26 were also set aside for lack of evidence of their involvement. en-us Fri, 05 Dec 2025 08:12:38 +0530 Fri, 05 Dec 2025 08:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94766 CESTAT allowed the appeal, 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 removal. The Tribunal held that non-supply of relied-upon seized documents, despite repeated written requests, denied the assessee effective opportunity to contest the show cause notice. It further found that the demand of Rs. 16,65,594/- was based solely on private rough estimate books without verification of manufacture, transport, receipt of goods by alleged customers, or flow of consideration. Consequently, the duty demand, interest and penalties on the assessee were quashed. Penalties imposed on the Director and Supervisor under Rule 26 were also set aside for lack of evidence of their involvement. Highlights Central Excise Fri, 05 Dec 2025 08:12:38 +0530 https://www.taxtmi.com/highlights?id=94766