https://www.taxtmi.com/caselaws?id=247366 Evidence from a recovered packing and folding register, the proprietor's admissions, and surrounding documents was treated as sufficient to establish clandestine clearance of processed fabrics. The later retraction affidavits were found inadequate because they did not satisfactorily explain the earlier statements, while the defence based on alleged independent manufacture, octroi and purchase records, electricity consumption, and a Chartered Engineer's certificate was rejected as belated or unsupported. On that basis, the duty demand, interest, and penalties were upheld. en-us Wed, 23 Apr 2014 00:00:00 +0530 Mon, 08 Jun 2015 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247366 Evidence from a recovered packing and folding register, the proprietor's admissions, and surrounding documents was treated as sufficient to establish clandestine clearance of processed fabrics. The later retraction affidavits were found inadequate because they did not satisfactorily explain the earlier statements, while the defence based on alleged independent manufacture, octroi and purchase records, electricity consumption, and a Chartered Engineer's certificate was rejected as belated or unsupported. On that basis, the duty demand, interest, and penalties were upheld. Case-Laws Central Excise Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247366