https://www.taxtmi.com/caselaws?id=107263 Recovered documents and retracted statements, without proper corroboration, were held insufficient to support a finding of clandestine removal of processed man-made fabrics. The burden remained on the Revenue to link the seized papers to the assessee and to prove actual production and clearance from the factory; mere recovery from an employee's or dealer's premises did not establish duty evasion. The investigation also failed to examine the custodian of the documents or correlate entries with specific transactions, and did not consider material indicators such as capacity, electricity use and labour deployment. On that record, the demand and penalties were not sustainable and the matter was remanded for fresh adjudication after hearing the assessee. en-us Fri, 31 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 11:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107263 Recovered documents and retracted statements, without proper corroboration, were held insufficient to support a finding of clandestine removal of processed man-made fabrics. The burden remained on the Revenue to link the seized papers to the assessee and to prove actual production and clearance from the factory; mere recovery from an employee's or dealer's premises did not establish duty evasion. The investigation also failed to examine the custodian of the documents or correlate entries with specific transactions, and did not consider material indicators such as capacity, electricity use and labour deployment. On that record, the demand and penalties were not sustainable and the matter was remanded for fresh adjudication after hearing the assessee. Case-Laws Central Excise Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107263