https://www.taxtmi.com/caselaws?id=118117 Clandestine manufacture and removal of processed fabrics could not be sustained on suspicion or uncorroborated material alone; the department lacked independent proof such as raw material receipts, excess power use, transport records, sale proceeds, or reliable evidence of actual production, so the large central excise duty demands were set aside. Confiscation and penalties were also interfered with because the principal demands failed and the supporting findings were inadequate: redemption fines were reduced or deleted where excessive, goods lying in the factory were not liable to confiscation, the major penalty was reduced, and personal penalties under Rule 209A were set aside. Only limited duty and reduced fine liability survived. en-us Tue, 20 Dec 2005 00:00:00 +0530 Thu, 28 Jun 2012 15:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118117 Clandestine manufacture and removal of processed fabrics could not be sustained on suspicion or uncorroborated material alone; the department lacked independent proof such as raw material receipts, excess power use, transport records, sale proceeds, or reliable evidence of actual production, so the large central excise duty demands were set aside. Confiscation and penalties were also interfered with because the principal demands failed and the supporting findings were inadequate: redemption fines were reduced or deleted where excessive, goods lying in the factory were not liable to confiscation, the major penalty was reduced, and personal penalties under Rule 209A were set aside. Only limited duty and reduced fine liability survived. Case-Laws Central Excise Tue, 20 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118117