https://www.taxtmi.com/caselaws?id=124272 Allegations of clandestine manufacture and clearance of re-rolled iron and steel products under central excise law must be supported by reliable corroborative evidence; uncorroborated witness statements and speculative inference are insufficient. The record lacked supporting material such as abnormal electricity consumption, weighment records, sale proceeds, or procurement of additional inputs, and the claimed profit motive was not persuasive on the figures in the show-cause notice. On that basis, the Revenue failed to establish clandestine activity, so the duty demand, penalty, and related confiscatory consequences could not be sustained. en-us Thu, 24 Jul 2008 00:00:00 +0530 Thu, 27 Sep 2012 13:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124272 Allegations of clandestine manufacture and clearance of re-rolled iron and steel products under central excise law must be supported by reliable corroborative evidence; uncorroborated witness statements and speculative inference are insufficient. The record lacked supporting material such as abnormal electricity consumption, weighment records, sale proceeds, or procurement of additional inputs, and the claimed profit motive was not persuasive on the figures in the show-cause notice. On that basis, the Revenue failed to establish clandestine activity, so the duty demand, penalty, and related confiscatory consequences could not be sustained. Case-Laws Central Excise Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124272