https://www.taxtmi.com/caselaws?id=108121 Clandestine removal of pan masala was held not proved where the Department relied mainly on transporter documents and statements untested by cross-examination. The Tribunal found that the records were not linked with sufficient certainty to the manufacturer and that no corroborative incriminating material was found in the factory or connected premises, such as stock, production, raw material, or power consumption discrepancies. Retracted or unreliable statements could not, by themselves, sustain the allegation. The burden of proving clandestine manufacture and clearance was not discharged, so the duty demand and penalties were held unsustainable. en-us Tue, 29 Dec 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108121 Clandestine removal of pan masala was held not proved where the Department relied mainly on transporter documents and statements untested by cross-examination. The Tribunal found that the records were not linked with sufficient certainty to the manufacturer and that no corroborative incriminating material was found in the factory or connected premises, such as stock, production, raw material, or power consumption discrepancies. Retracted or unreliable statements could not, by themselves, sustain the allegation. The burden of proving clandestine manufacture and clearance was not discharged, so the duty demand and penalties were held unsustainable. Case-Laws Central Excise Tue, 29 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108121