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2017 (10) TMI 205 - CESTAT MUMBAIClandestine removal - Principles of Natural Justice - Held that: - various submissions and explanations on the basis of records made before the Commissioner was not considered - It is also observed that the entire demand is merely based on the submissions of the customers, which is without corroboration of any other evidence. The statements given by third party cannot be accepted when they are not cross-examined by the adjudicating authority, particularly, when the appellant had made specific request for the same - there is a gross violation of principles of natural justice on the part of the adjudicating Commissioner - the matter needs to be remanded to the Commissioner - appeal allowed by way of remand.
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