https://www.taxtmi.com/caselaws?id=105757 Uncorroborated private diary entries, loose sheets and a retracted third-party statement were held insufficient to prove clandestine manufacture and removal of polyester yarn and polyester chips. The absence of cross-examination, independent buyer evidence, seizure of unaccounted goods or other tangible corroboration meant the alleged clandestine clearances were not established, and the duty demand failed. Once the principal allegation collapsed, the foundation for penalty under Rule 209A also disappeared because penal liability required a proven connection with goods liable to confiscation. The article records that the demand and penalties were set aside and consequential relief followed. en-us Wed, 25 Sep 2002 00:00:00 +0530 Wed, 07 Mar 2012 14:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105757 Uncorroborated private diary entries, loose sheets and a retracted third-party statement were held insufficient to prove clandestine manufacture and removal of polyester yarn and polyester chips. The absence of cross-examination, independent buyer evidence, seizure of unaccounted goods or other tangible corroboration meant the alleged clandestine clearances were not established, and the duty demand failed. Once the principal allegation collapsed, the foundation for penalty under Rule 209A also disappeared because penal liability required a proven connection with goods liable to confiscation. The article records that the demand and penalties were set aside and consequential relief followed. Case-Laws Central Excise Wed, 25 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105757