https://www.taxtmi.com/caselaws?id=101784 Excise duty demands based only on transporter loading challans and statements were said to be unsustainable where the record contained cancelled challans, duplicate entries, entries for another commodity, and items not supported by GRs, because the Revenue must discharge the burden of proof with corroborative material. The settlement discussion further states that, where the applicants disclosed admitted duty and cooperated, immunity from prosecution and penal liability could be granted, while interest remained payable on duty retained until final payment under the statutory interest provision. The substantiated portion of the demand alone was treated as payable. en-us Thu, 18 Apr 2002 00:00:00 +0530 Sat, 11 Feb 2012 11:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101784 Excise duty demands based only on transporter loading challans and statements were said to be unsustainable where the record contained cancelled challans, duplicate entries, entries for another commodity, and items not supported by GRs, because the Revenue must discharge the burden of proof with corroborative material. The settlement discussion further states that, where the applicants disclosed admitted duty and cooperated, immunity from prosecution and penal liability could be granted, while interest remained payable on duty retained until final payment under the statutory interest provision. The substantiated portion of the demand alone was treated as payable. Case-Laws Central Excise Thu, 18 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101784