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2018 (5) TMI 295 - AT - Central ExciseClandestine manufacture and removal - POY - evidences in the form of documents seized from the respondents - cross-examination of witnesses - Held that: - neither the examination in chief was done nor cross-examination of witness could be granted to the assessee. Therefore, the statements recorded during the investigation cannot be the basis for adjudication - in the absence of documents available on record, which are the basis for issuance of show cause notice, the proceedings against the respondent are not sustainable - appeal dismissed - decided against Revenue.
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