https://www.taxtmi.com/caselaws?id=165687 Central excise duty demand and penalty under Rule 173Q were held unsustainable where the allegation rested only on purchasers' statements recorded by departmental officers, with no independent witness or corroborative material. The statements were taken in English and signed in Punjabi, and the cross-examination record did not provide firm support for the charge. The Collector's findings were treated as based on presumption and conjecture rather than reliable proof, so the evidentiary foundation for both duty and penalty failed. The demand and penalty were set aside in favour of the assessee. en-us Sat, 31 Jan 1981 00:00:00 +0530 Thu, 07 Aug 2014 12:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165687 Central excise duty demand and penalty under Rule 173Q were held unsustainable where the allegation rested only on purchasers' statements recorded by departmental officers, with no independent witness or corroborative material. The statements were taken in English and signed in Punjabi, and the cross-examination record did not provide firm support for the charge. The Collector's findings were treated as based on presumption and conjecture rather than reliable proof, so the evidentiary foundation for both duty and penalty failed. The demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Sat, 31 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165687