https://www.taxtmi.com/caselaws?id=207863 Notification No. 215/86-CE vested officers of the Directorate General of Anti-Evasion with powers of corresponding Central Excise Officers throughout India, so the Deputy Director had jurisdiction to issue the show cause notice. Allegations of clandestine removal and wrongful credit availment based mainly on statements and private registers failed because the claimed gate-register corroboration did not match invoices on key particulars and there was no reliable independent evidence of transportation or receipt. Retracted statements required cogent corroboration, which was absent. On that basis, the duty demand, credit reversal, interest and penalties were set aside. en-us Thu, 05 May 2011 00:00:00 +0530 Tue, 26 May 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207863 Notification No. 215/86-CE vested officers of the Directorate General of Anti-Evasion with powers of corresponding Central Excise Officers throughout India, so the Deputy Director had jurisdiction to issue the show cause notice. Allegations of clandestine removal and wrongful credit availment based mainly on statements and private registers failed because the claimed gate-register corroboration did not match invoices on key particulars and there was no reliable independent evidence of transportation or receipt. Retracted statements required cogent corroboration, which was absent. On that basis, the duty demand, credit reversal, interest and penalties were set aside. Case-Laws Central Excise Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207863