https://www.taxtmi.com/caselaws?id=210733 Clandestine manufacture and removal of excisable goods could not be sustained on shortage of raw material and a Director's statement alone, because the Revenue produced no independent or corroborative evidence. The Tribunal was therefore justified in giving the assessee the benefit of doubt and in deleting the demand, interest and penalty. The High Court also held that criminal-law principles on confession did not govern a statement recorded during preventive checks, and no legal infirmity was shown in the Tribunal's appreciation of evidence. The appeal was dismissed, as no substantial question of law arose. en-us Fri, 07 Oct 2011 00:00:00 +0530 Fri, 03 Feb 2012 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210733 Clandestine manufacture and removal of excisable goods could not be sustained on shortage of raw material and a Director's statement alone, because the Revenue produced no independent or corroborative evidence. The Tribunal was therefore justified in giving the assessee the benefit of doubt and in deleting the demand, interest and penalty. The High Court also held that criminal-law principles on confession did not govern a statement recorded during preventive checks, and no legal infirmity was shown in the Tribunal's appreciation of evidence. The appeal was dismissed, as no substantial question of law arose. Case-Laws Central Excise Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210733