https://www.taxtmi.com/caselaws?id=119166 The court overturned the lower authority's decision to demand duty and penalty from an SSI unit based solely on a retracted statement of a partner. Emphasizing the requirement for corroborative evidence in excise cases, the judge highlighted the insufficiency of relying solely on retracted statements without additional verification. The lack of substantial evidence beyond the retracted statement rendered the demand unsustainable, underscoring the obligation for thorough investigations by the department. The appeal was allowed, stressing the importance of concrete evidence in excise-related matters to uphold demands and penalties effectively. en-us Mon, 01 May 2006 00:00:00 +0530 Mon, 09 Jul 2012 14:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119166 The court overturned the lower authority's decision to demand duty and penalty from an SSI unit based solely on a retracted statement of a partner. Emphasizing the requirement for corroborative evidence in excise cases, the judge highlighted the insufficiency of relying solely on retracted statements without additional verification. The lack of substantial evidence beyond the retracted statement rendered the demand unsustainable, underscoring the obligation for thorough investigations by the department. The appeal was allowed, stressing the importance of concrete evidence in excise-related matters to uphold demands and penalties effectively. Case-Laws Central Excise Mon, 01 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119166