https://www.taxtmi.com/caselaws?id=52016 The Tribunal concluded that the enhancement of duty demand and penalties in remand proceedings was unjustified, and the principle of natural justice was violated due to unavailable cross-examination of key witnesses. The Tribunal upheld the finding of clandestine manufacture and clearance of goods, adjusting the duty demand to Rs. 26,23,179/- and reducing the penalty on M/s. Vallabh Alloys to Rs. 10 lakhs. Interest was applicable from 28-9-96. Separate penalties on individual appellants were vacated as their involvement was limited to manufacturing. The appeals were resolved with revised duty demands and reduced penalties. en-us Wed, 13 Aug 2003 00:00:00 +0530 Wed, 10 Jul 2024 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52016 The Tribunal concluded that the enhancement of duty demand and penalties in remand proceedings was unjustified, and the principle of natural justice was violated due to unavailable cross-examination of key witnesses. The Tribunal upheld the finding of clandestine manufacture and clearance of goods, adjusting the duty demand to Rs. 26,23,179/- and reducing the penalty on M/s. Vallabh Alloys to Rs. 10 lakhs. Interest was applicable from 28-9-96. Separate penalties on individual appellants were vacated as their involvement was limited to manufacturing. The appeals were resolved with revised duty demands and reduced penalties. Case-Laws Central Excise Wed, 13 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52016