https://www.taxtmi.com/caselaws?id=124706 The Commissioner (Appeals) set aside the order confirming demand and penalty, citing discrepancies in statements recorded during investigations. The Commissioner found certain words in the statements nonsensical and out of place, leading to a lack of confidence in their reliability. The decision was upheld as the statements were retracted without evidence of a mechanical retraction. Additionally, findings of clandestine removal based on a green colored diary were dismissed due to lack of corroborative evidence, emphasizing the importance of proper evaluation of evidence and adherence to legal principles in reaching conclusions. en-us Tue, 15 Jan 2008 00:00:00 +0530 Thu, 04 Oct 2012 14:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124706 The Commissioner (Appeals) set aside the order confirming demand and penalty, citing discrepancies in statements recorded during investigations. The Commissioner found certain words in the statements nonsensical and out of place, leading to a lack of confidence in their reliability. The decision was upheld as the statements were retracted without evidence of a mechanical retraction. Additionally, findings of clandestine removal based on a green colored diary were dismissed due to lack of corroborative evidence, emphasizing the importance of proper evaluation of evidence and adherence to legal principles in reaching conclusions. Case-Laws Central Excise Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124706