https://www.taxtmi.com/caselaws?id=155323 Excise duty demand cannot be sustained solely on discrepancies in private records when statutory records and invoices reflect correct description and duty payment, and the employee statements do not reliably prove clandestine clearance or receipt of extra consideration. Where the departmental material lacks corroboration and the authorship of the private notes is unreliable, undervaluation or short payment cannot be inferred merely from mismatches between private and statutory records. The stated consequence was that the duty, interest, and penalties were not sustainable and the impugned order was set aside. en-us Fri, 23 Jul 2010 00:00:00 +0530 Tue, 03 Sep 2013 15:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155323 Excise duty demand cannot be sustained solely on discrepancies in private records when statutory records and invoices reflect correct description and duty payment, and the employee statements do not reliably prove clandestine clearance or receipt of extra consideration. Where the departmental material lacks corroboration and the authorship of the private notes is unreliable, undervaluation or short payment cannot be inferred merely from mismatches between private and statutory records. The stated consequence was that the duty, interest, and penalties were not sustainable and the impugned order was set aside. Case-Laws Central Excise Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155323