https://www.taxtmi.com/caselaws?id=87277 Corroborated evidence such as employee and customer statements, along with a seized register, sustained the finding of clandestine manufacture and unaccounted clearance of crown corks despite belated retractions, alleged coercion, and denial of cross-examination. However, the production figures and duty computation were not adequately supported on the record, and the applicable excise rate had to be linked to the date of actual removal rather than mechanically to the show cause notice date. The duty liability and consequential penalty were therefore remanded for fresh quantification on a properly supported basis, while the finding of clandestine removal was maintained. en-us Fri, 12 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87277 Corroborated evidence such as employee and customer statements, along with a seized register, sustained the finding of clandestine manufacture and unaccounted clearance of crown corks despite belated retractions, alleged coercion, and denial of cross-examination. However, the production figures and duty computation were not adequately supported on the record, and the applicable excise rate had to be linked to the date of actual removal rather than mechanically to the show cause notice date. The duty liability and consequential penalty were therefore remanded for fresh quantification on a properly supported basis, while the finding of clandestine removal was maintained. Case-Laws Central Excise Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87277