https://www.taxtmi.com/caselaws?id=245905 Clandestine manufacture and removal of man-made fabrics could not be established on the basis of a seized diary and statements alone. The diary was not proved to belong to the appellant, its contents were not admitted, and the scribe was unidentified; the only trader statement initially relied upon was later retracted. The other named traders were not examined, cross-examination of the relied-upon witness was not given, and no corroborative evidence showed excess electricity use, consumption of dyes or chemicals, transport of goods, seizure of clandestinely cleared goods, or any other link to unaccounted production and removal. In the absence of such proof, the duty demand, interest, penalty, and confiscation were unsustainable. en-us Mon, 31 Mar 2014 00:00:00 +0530 Fri, 05 Sep 2014 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245905 Clandestine manufacture and removal of man-made fabrics could not be established on the basis of a seized diary and statements alone. The diary was not proved to belong to the appellant, its contents were not admitted, and the scribe was unidentified; the only trader statement initially relied upon was later retracted. The other named traders were not examined, cross-examination of the relied-upon witness was not given, and no corroborative evidence showed excess electricity use, consumption of dyes or chemicals, transport of goods, seizure of clandestinely cleared goods, or any other link to unaccounted production and removal. In the absence of such proof, the duty demand, interest, penalty, and confiscation were unsustainable. Case-Laws Central Excise Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245905