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2024 (3) TMI 555 - AT - Central ExciseClandestine removal of mild steel (MS) bars - denial of cross examination of witnesses - admissibility of documents retrieved from computer without authentication - Demand confirmed based on certain records recovered from other parties and sought to be backed by statements of customers and transporters - violation of principles of natural justice - HELD THAT:- It is found from the records that the confirmation of demand on goods allegedly cleared clandestinely has been based on certain records recovered from other parties and sought to be backed by statements of customers and transporters. No evidence as forthcoming of any other material records of physical clearance or of any recovery of sale proceeds. The request for cross-examination had been declined without assigning any reasons or even considering the mandate of section 9D of Central Excise Act, 1944. The sole evidence is records of other parties and linking of the appellant with those has been attempted through statements that were not tested in cross-examination despite requests from the appellant. No corroborative evidence of any kind appears to have been brought forth either. With almost a decade having been elapsed after the proceedings, it would be impossible to establish relevancy of the documents in terms of section 9D of Central Excise Act, 1944 leaving the conclusions therefrom to be inadmissible. There is no merit in the conclusion of the adjudicating authority - the impugned order set aside - appeal allowed.
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