https://www.taxtmi.com/caselaws?id=244745 Allegations of clandestine manufacture and removal under excise law cannot be sustained on ambiguous transporter records and uncorroborated statements alone; reliable, independent evidence linking the goods to the assessee is required, so only the limited duty demand directly supported by acceptable evidence was upheld. Alleged unaccounted raw materials were generally not liable to confiscation where shortage was not clearly established and no provision authorised confiscation merely on that basis; confiscation survived only for goods whose illicit clearance was proved. Penalties on transporters, employees and other noticees also required proof of knowledge or reason to believe, so most penalties and related confiscations were set aside. en-us Mon, 21 Oct 2013 00:00:00 +0530 Sat, 16 May 2015 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244745 Allegations of clandestine manufacture and removal under excise law cannot be sustained on ambiguous transporter records and uncorroborated statements alone; reliable, independent evidence linking the goods to the assessee is required, so only the limited duty demand directly supported by acceptable evidence was upheld. Alleged unaccounted raw materials were generally not liable to confiscation where shortage was not clearly established and no provision authorised confiscation merely on that basis; confiscation survived only for goods whose illicit clearance was proved. Penalties on transporters, employees and other noticees also required proof of knowledge or reason to believe, so most penalties and related confiscations were set aside. Case-Laws Central Excise Mon, 21 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244745