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2017 (3) TMI 773 - AT - Central ExciseValidity of Assessment order - Natural justice - certain documents recovered from two ex-employees formed basis of enquiry and assessment order by Commercial Taxes Department - Held that: - the Original Authority declined the requests of the appellants for cross-examining various persons who conducted the investigation or whose statements were relied upon. The reason recorded by the Original Authority is neither satisfactory nor legally sustainable. The allegation of unaccounted manufacture and clearance is a serious charge which requires corroboration with sustainable evidence which is lacking in the present case - The Revenue has failed to even prima facie establish the existence of a sustainable case of unaccounted manufacture and clearance - appeal allowed - decided in favor of appellant.
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