CESTAT upheld duty and penalty demand against manufacturer for...

CESTAT upheld duty and penalty demand against manufacturer for clandestine goods removal. The tribunal found substantial evidence through private records, managing director's admissions, and corroborative dealer statements demonstrating unaccounted production and clearance of excisable goods. Despite appellant's objections regarding self-incriminating statements, the tribunal determined preponderance of probability sufficiently established clandestine manufacture and irregular credit availment. The evidence, including unrecorded raw material usage and undeclared sales proceeds, substantiated the department's allegations. Consequently, the appeal was dismissed, confirming the original adjudicating authority's order with minimal modifications.