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2009 (4) TMI 282 - CESTAT, CHENNAIThe original authority had passed the order in violation of principles of natural justice - It was incumbent on him to have allowed the request for cross-examination of witnesses whose statements had been relied on in passing the order. – Charge of clandestine removal – Statement of staff of third party are not reliable without material corroboration – False account in records of transporter – in absence of necessity of such records, identification of prsons who maintained them and their cross-examination, reliance on such records rejected - the Department could not identify and obtain a statement from the person who maintained the register of the transport company showing transport of raw material to the respondents. As these witnesses were not allowed to be cross-examined by the respondents their depositions could not have been relied on by the original authority. We find that in the instant case Revenue could not produce any evidence for receipt of the raw material and sale of the clandestinely cleared goods. There is no evidence of receipt of cash against unaccounted clearances. There was no attempt to ascertain any discrepancy in the stock of raw material or finished goods at the premises of the respondents. Held that the finding of clandestine removal is based on assumption and presumption. – revenue’s appeal dismissed
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