https://www.taxtmi.com/caselaws?id=82292 Figures disclosed in affidavits filed for coal allotment could not, by themselves, prove clandestine manufacture and removal of sodium silicate. The Department had to establish suppression and clearance with positive, corroborative material; information given for a different purpose could at most raise an inference. Because the adjudication relied only on affidavit figures without independent supporting evidence, the duty demand was unsustainable and the assessee's challenge succeeded. en-us Mon, 25 Jan 1993 00:00:00 +0530 Mon, 04 Jul 2011 11:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82292 Figures disclosed in affidavits filed for coal allotment could not, by themselves, prove clandestine manufacture and removal of sodium silicate. The Department had to establish suppression and clearance with positive, corroborative material; information given for a different purpose could at most raise an inference. Because the adjudication relied only on affidavit figures without independent supporting evidence, the duty demand was unsustainable and the assessee's challenge succeeded. Case-Laws Central Excise Mon, 25 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82292