https://www.taxtmi.com/caselaws?id=166934 Central excise duty and a finding of clandestine removal cannot be sustained where the department relies only on uncorroborated statements of suppliers, without cross-examination and without supporting documentary evidence. Here, no independent invoices, bills or other records were produced to establish purchase of raw materials, manufacture of branded biris, or clearance without duty. Because the statements were not disclosed to the assessee and were not tested by cross-examination, they could not form the sole basis for fastening duty liability. The demand was therefore held unsustainable and the adverse finding was rejected. en-us Tue, 11 Oct 2011 00:00:00 +0530 Fri, 14 Nov 2014 13:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166934 Central excise duty and a finding of clandestine removal cannot be sustained where the department relies only on uncorroborated statements of suppliers, without cross-examination and without supporting documentary evidence. Here, no independent invoices, bills or other records were produced to establish purchase of raw materials, manufacture of branded biris, or clearance without duty. Because the statements were not disclosed to the assessee and were not tested by cross-examination, they could not form the sole basis for fastening duty liability. The demand was therefore held unsustainable and the adverse finding was rejected. Case-Laws Central Excise Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166934