https://www.taxtmi.com/caselaws?id=238489 Corroborated oral and documentary evidence, including fictitious consignee names, code-marked invoices, transport records and witness statements, was treated as sufficient on a preponderance of probability to establish clandestine manufacture and removal of plastic laminate and gutkha, so the duty demands were upheld. Because the goods were found to have been removed without payment of duty, the penalty and confiscation provisions were sustained, and interest was confined to clearances made on or after 28.09.1996, the effective date of the relevant interest provision. The objection based on non-supply of documents and denial of cross-examination failed for want of specific prejudice. en-us Mon, 14 Oct 2013 00:00:00 +0530 Thu, 24 Oct 2013 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238489 Corroborated oral and documentary evidence, including fictitious consignee names, code-marked invoices, transport records and witness statements, was treated as sufficient on a preponderance of probability to establish clandestine manufacture and removal of plastic laminate and gutkha, so the duty demands were upheld. Because the goods were found to have been removed without payment of duty, the penalty and confiscation provisions were sustained, and interest was confined to clearances made on or after 28.09.1996, the effective date of the relevant interest provision. The objection based on non-supply of documents and denial of cross-examination failed for want of specific prejudice. Case-Laws Central Excise Mon, 14 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238489