https://www.taxtmi.com/caselaws?id=50275 The commentary states that, in an excise adjudication, supply of relied-upon documents, access to records, and opportunities to reply and be heard satisfied natural justice, while non-furnishing of internal or secret documents did not by itself vitiate the proceedings. It also notes that retracted statements did not invalidate the case where they were supported by documentary evidence. On production norms, the competent authority could fix norms using records and comparative production data, including comparison with another unit, and the duty demand based on clandestine removals was upheld. Penalties were considered sustainable in principle for suppression and related handling of goods, but the quantum was reduced as excessive. en-us Fri, 28 Jan 2000 00:00:00 +0530 Fri, 20 Aug 2010 17:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50275 The commentary states that, in an excise adjudication, supply of relied-upon documents, access to records, and opportunities to reply and be heard satisfied natural justice, while non-furnishing of internal or secret documents did not by itself vitiate the proceedings. It also notes that retracted statements did not invalidate the case where they were supported by documentary evidence. On production norms, the competent authority could fix norms using records and comparative production data, including comparison with another unit, and the duty demand based on clandestine removals was upheld. Penalties were considered sustainable in principle for suppression and related handling of goods, but the quantum was reduced as excessive. Case-Laws Central Excise Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50275