https://www.taxtmi.com/caselaws?id=259010 A demand for duty, interest and penalties based on a pocket diary, disputed statements and transporter records was unsustainable where material discrepancies existed, cross-examination of the transporters was denied, and no reliable independent corroboration proved clandestine manufacture or removal. The demand was set aside. Confiscation of seized goods, plant and machinery, and the redemption fine were also unsustainable because the statutory ingredients for confiscation under Rule 173Q were not established on reliable evidence, and the basis for confiscation failed once clandestine removal was not proved. These confiscation and fine orders were set aside. en-us Fri, 27 Feb 2015 00:00:00 +0530 Wed, 08 Feb 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259010 A demand for duty, interest and penalties based on a pocket diary, disputed statements and transporter records was unsustainable where material discrepancies existed, cross-examination of the transporters was denied, and no reliable independent corroboration proved clandestine manufacture or removal. The demand was set aside. Confiscation of seized goods, plant and machinery, and the redemption fine were also unsustainable because the statutory ingredients for confiscation under Rule 173Q were not established on reliable evidence, and the basis for confiscation failed once clandestine removal was not proved. These confiscation and fine orders were set aside. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259010