https://www.taxtmi.com/caselaws?id=97886 Adverse witness statements recorded behind the noticee's back, without cross-examination and without independent corroboration, could not by themselves sustain duty demand, penalty or confiscation against the company or its Managing Director. The recovered papers, photographs and telephone connection were insufficient to prove ownership or control of the disputed unit. Redemption fine could not be imposed on the vehicle owner in the absence of proof that he knew the truck carried contraband. By contrast, where a person admitted running the factory and clandestinely clearing pan masala without duty payment, confiscation of goods and machinery, together with penalty, was justified. en-us Fri, 25 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 14:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97886 Adverse witness statements recorded behind the noticee's back, without cross-examination and without independent corroboration, could not by themselves sustain duty demand, penalty or confiscation against the company or its Managing Director. The recovered papers, photographs and telephone connection were insufficient to prove ownership or control of the disputed unit. Redemption fine could not be imposed on the vehicle owner in the absence of proof that he knew the truck carried contraband. By contrast, where a person admitted running the factory and clandestinely clearing pan masala without duty payment, confiscation of goods and machinery, together with penalty, was justified. Case-Laws Central Excise Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97886