https://www.taxtmi.com/caselaws?id=236982 Clandestine removal and undervaluation cannot be sustained on private records, transport documents and retracted statements unless the Department proves the allegation with credible, corroborative evidence. The majority found the burden of proof unmet because the private papers, kachcha challans and hisaba books were not reliably linked to the factories or to unaccounted production and removals; the seizure proceedings and panchnama were also seriously infirm. In the absence of independent support, the retracted statements were insufficient corroboration, and the material on capacity, raw material use, labour, electricity, diesel consumption and sale proceeds was treated as speculative. The duty demands, interest, confiscation and penalties were therefore set aside. en-us Fri, 03 Feb 2012 00:00:00 +0530 Sat, 14 Sep 2013 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236982 Clandestine removal and undervaluation cannot be sustained on private records, transport documents and retracted statements unless the Department proves the allegation with credible, corroborative evidence. The majority found the burden of proof unmet because the private papers, kachcha challans and hisaba books were not reliably linked to the factories or to unaccounted production and removals; the seizure proceedings and panchnama were also seriously infirm. In the absence of independent support, the retracted statements were insufficient corroboration, and the material on capacity, raw material use, labour, electricity, diesel consumption and sale proceeds was treated as speculative. The duty demands, interest, confiscation and penalties were therefore set aside. Case-Laws Central Excise Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236982