https://www.taxtmi.com/caselaws?id=50796 The Tribunal allowed the appeal filed against duty demand and penalty imposed for alleged clandestine processing and removal of man-made fabrics. The Commissioner's order was set aside as the evidence, primarily based on entries in a diary and register without corroboration, did not conclusively prove the clandestine activities. The Tribunal found the Dyeing Master's statements inadmissible as they were recorded without the appellants' opportunity to cross-examine him. Lack of concrete evidence linking the diary entries to evasion led to ruling in favor of the appellants, citing precedents where similar charges were not sustained. en-us Mon, 13 Aug 2001 00:00:00 +0530 Wed, 08 Sep 2010 16:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50796 The Tribunal allowed the appeal filed against duty demand and penalty imposed for alleged clandestine processing and removal of man-made fabrics. The Commissioner's order was set aside as the evidence, primarily based on entries in a diary and register without corroboration, did not conclusively prove the clandestine activities. The Tribunal found the Dyeing Master's statements inadmissible as they were recorded without the appellants' opportunity to cross-examine him. Lack of concrete evidence linking the diary entries to evasion led to ruling in favor of the appellants, citing precedents where similar charges were not sustained. Case-Laws Central Excise Mon, 13 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50796