https://www.taxtmi.com/caselaws?id=245907 Clandestine manufacture and removal of fabrics could not be sustained where the case rested mainly on statements and seized papers, because the record showed conflicting statements, cross-examination of key witnesses, and no corroboration through excess raw materials, utility consumption, unaccounted stock, identified buyers, sale proceeds, or transport links. In the absence of such supporting evidence, mere suspicion was insufficient and the duty demand and consequential penalties were set aside. The Revenue's claim for interest on the duty demand and appropriation of duty on seized goods also failed, as the principal demand itself did not survive. en-us Thu, 10 Apr 2014 00:00:00 +0530 Fri, 11 Apr 2014 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245907 Clandestine manufacture and removal of fabrics could not be sustained where the case rested mainly on statements and seized papers, because the record showed conflicting statements, cross-examination of key witnesses, and no corroboration through excess raw materials, utility consumption, unaccounted stock, identified buyers, sale proceeds, or transport links. In the absence of such supporting evidence, mere suspicion was insufficient and the duty demand and consequential penalties were set aside. The Revenue's claim for interest on the duty demand and appropriation of duty on seized goods also failed, as the principal demand itself did not survive. Case-Laws Central Excise Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245907