https://www.taxtmi.com/caselaws?id=87411 Excise duty demands based on alleged clandestine removal must rest on corroborated evidence and a reasoned appraisal of statutory records. A private diary and statements of officials, by themselves, were treated as insufficient where the adjudicating order did not properly compare the diary entries with statutory registers, consumption data, electricity records, purchaser details, or other independent material. The defence seeking re-verification of stock and diary entries was not adequately addressed. The impugned order was set aside and the matter remanded for fresh adjudication with an opportunity of hearing and defence. en-us Sun, 19 Oct 1997 00:00:00 +0530 Mon, 29 Dec 2025 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87411 Excise duty demands based on alleged clandestine removal must rest on corroborated evidence and a reasoned appraisal of statutory records. A private diary and statements of officials, by themselves, were treated as insufficient where the adjudicating order did not properly compare the diary entries with statutory registers, consumption data, electricity records, purchaser details, or other independent material. The defence seeking re-verification of stock and diary entries was not adequately addressed. The impugned order was set aside and the matter remanded for fresh adjudication with an opportunity of hearing and defence. Case-Laws Central Excise Sun, 19 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87411