https://www.taxtmi.com/caselaws?id=206124 Seized private records, including kachcha challans, hisaba books and loose sheets, may support allegations of clandestine manufacture and removal where linked to the assessee and corroborated by transport, railway, consignee or stock evidence. Voluntary inculpatory statements recorded under the Central Excise Act retain evidentiary value unless retractions substantiate coercion or inducement. Excise adjudication applies the preponderance-of-probabilities standard; once private records and admissions establish a prima facie case, the assessee must rebut their connection with unaccounted clearances. Interest and mandatory penalty apply only to clearances made after the provisions entered into force, requiring corresponding recalculation. Confiscation and proportionate penalties may follow established clandestine removals. en-us Fri, 08 Apr 2011 00:00:00 +0530 Thu, 08 Aug 2013 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206124 Seized private records, including kachcha challans, hisaba books and loose sheets, may support allegations of clandestine manufacture and removal where linked to the assessee and corroborated by transport, railway, consignee or stock evidence. Voluntary inculpatory statements recorded under the Central Excise Act retain evidentiary value unless retractions substantiate coercion or inducement. Excise adjudication applies the preponderance-of-probabilities standard; once private records and admissions establish a prima facie case, the assessee must rebut their connection with unaccounted clearances. Interest and mandatory penalty apply only to clearances made after the provisions entered into force, requiring corresponding recalculation. Confiscation and proportionate penalties may follow established clandestine removals. Case-Laws Central Excise Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206124