https://www.taxtmi.com/caselaws?id=75200 Allegations of clandestine removal of excisable goods must be proved by tangible, corroborated evidence, not by assumptions drawn from third-party statements alone. Where the department relies on statements of outsiders or a retracted statement of a company functionary, those depositions lose probative value if the witnesses are not produced for cross-examination. In the absence of material showing receipt of raw material, manufacture, removal, stock discrepancy, or receipt of cash for unaccounted clearances, the demand of duty and related penalties cannot be sustained. The appellate relief in favour of the assessee was therefore left undisturbed. en-us Tue, 28 Apr 2009 00:00:00 +0530 Mon, 29 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75200 Allegations of clandestine removal of excisable goods must be proved by tangible, corroborated evidence, not by assumptions drawn from third-party statements alone. Where the department relies on statements of outsiders or a retracted statement of a company functionary, those depositions lose probative value if the witnesses are not produced for cross-examination. In the absence of material showing receipt of raw material, manufacture, removal, stock discrepancy, or receipt of cash for unaccounted clearances, the demand of duty and related penalties cannot be sustained. The appellate relief in favour of the assessee was therefore left undisturbed. Case-Laws Central Excise Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75200