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2018 (3) TMI 254 - AT - Central ExciseClandestine removal - opportunity of cross-examination not provided - Held that: - clandestine removal is a very serious charge which requires corroborative evidence. In the instant case, the 10 buyers who have made the statement were not cross examined by the appellant though summons were issued. Prima facie this is a violation of the principles of natural justice especially when the statements were extended to all the 120 buyers. Matter remanded to the original authority to provide the opportunity of cross examination - appeal allowed by way of remand.
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