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2018 (1) TMI 415 - AT - Central ExciseClandestine removal - shortage of inputs - demand based on eye estimation - principles of Natural Justice - Held that: - the explanation put forward by the assessee would be sufficient to hold that the shortage, if any, is due to the impurities in the scrap. Moreover, the department has not conducted any physical stock taking. Even though the director and staff have given statements that there may be shortage, the same is not relevant for the reason that in the very statements they have explained the reasons for the shortage. Cross-examination of witnesses - Held that: - it would be denial of natural justice if the assessee is not allowed to cross-examine the witnesses whose statements are being relied by the department. The department has failed to establish that there is shortage of raw materials - demand set aside - appeal allowed.
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