https://www.taxtmi.com/caselaws?id=254693 Employee statements relied on for a clandestine removal demand must be tested by cross-examination; where that opportunity is denied, the statements cannot be used against the assessee. Allegations of clandestine manufacture and removal must also be proved by reliable, independently corroborated evidence, such as raw-material movement, transport records, electricity use, buyer confirmation, or flow of funds. Unverified private records and computer data from an alleged secret office, without supporting investigation, were insufficient. On that footing, the duty demand and equivalent penalties were not sustainable. en-us Mon, 01 Dec 2014 00:00:00 +0530 Wed, 06 Jan 2016 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254693 Employee statements relied on for a clandestine removal demand must be tested by cross-examination; where that opportunity is denied, the statements cannot be used against the assessee. Allegations of clandestine manufacture and removal must also be proved by reliable, independently corroborated evidence, such as raw-material movement, transport records, electricity use, buyer confirmation, or flow of funds. Unverified private records and computer data from an alleged secret office, without supporting investigation, were insufficient. On that footing, the duty demand and equivalent penalties were not sustainable. Case-Laws Central Excise Mon, 01 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254693