https://www.taxtmi.com/caselaws?id=51118 Private registers and employee statements, without corroboration from wrapping registers, RG 1 entries, invoices, customers' affidavits, or test results, were held insufficient to conclusively prove clandestine removal of higher-count cotton yarn. The evidentiary record included material supporting the assessee's declared clearances, and the departmental test results were noted to favour the assessee, so the duty demand could not be sustained on the existing material. The order was also found deficient for not properly dealing with defence evidence and natural justice safeguards, including cross-examination. The confirmed demands and penalties were therefore set aside and the matter remanded for de novo adjudication. en-us Fri, 04 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 17:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51118 Private registers and employee statements, without corroboration from wrapping registers, RG 1 entries, invoices, customers' affidavits, or test results, were held insufficient to conclusively prove clandestine removal of higher-count cotton yarn. The evidentiary record included material supporting the assessee's declared clearances, and the departmental test results were noted to favour the assessee, so the duty demand could not be sustained on the existing material. The order was also found deficient for not properly dealing with defence evidence and natural justice safeguards, including cross-examination. The confirmed demands and penalties were therefore set aside and the matter remanded for de novo adjudication. Case-Laws Central Excise Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51118