https://www.taxtmi.com/caselaws?id=74106 Duty, penalty and confiscation for alleged manufacture of detergent cakes with the aid of power were not sustainable where the Department relied mainly on statements of the partner and employees that were promptly retracted as having been made under duress. Those statements did not establish power-based manufacture throughout the relevant period, and the assessee's material suggested the motor was used only for a trial run, the plodder was not suited to regular power-driven production, and electricity consumption was not properly correlated with the alleged output. In the absence of adequate investigation and independent corroboration, the charge failed and the assessee succeeded. en-us Fri, 15 Jul 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74106 Duty, penalty and confiscation for alleged manufacture of detergent cakes with the aid of power were not sustainable where the Department relied mainly on statements of the partner and employees that were promptly retracted as having been made under duress. Those statements did not establish power-based manufacture throughout the relevant period, and the assessee's material suggested the motor was used only for a trial run, the plodder was not suited to regular power-driven production, and electricity consumption was not properly correlated with the alleged output. In the absence of adequate investigation and independent corroboration, the charge failed and the assessee succeeded. Case-Laws Central Excise Fri, 15 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74106