https://www.taxtmi.com/caselaws?id=251217 Clandestine removal of excisable goods cannot be sustained on anonymous complaints, parallel papers or memory-based statements unless the Revenue produces independent, tangible and corroborative evidence. Where the Department failed to verify excess production, procurement of extra raw materials, transport movements, sale proceeds, receipt of goods by buyers or excess power consumption, the charge remained unproved. Unverified documents written by the same person and unsupported buyer statements were insufficient to establish suppression. The demand for central excise duty and related penalties was therefore unsustainable, and deletion of the duty demand and penalties was restored. en-us Tue, 02 Sep 2014 00:00:00 +0530 Mon, 19 May 2025 17:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251217 Clandestine removal of excisable goods cannot be sustained on anonymous complaints, parallel papers or memory-based statements unless the Revenue produces independent, tangible and corroborative evidence. Where the Department failed to verify excess production, procurement of extra raw materials, transport movements, sale proceeds, receipt of goods by buyers or excess power consumption, the charge remained unproved. Unverified documents written by the same person and unsupported buyer statements were insufficient to establish suppression. The demand for central excise duty and related penalties was therefore unsustainable, and deletion of the duty demand and penalties was restored. Case-Laws Central Excise Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251217