https://www.taxtmi.com/caselaws?id=170180 Duty demands based on worksheets, third-party bank entries, collection book entries and a sale register were found unsustainable where the department produced no independent corroboration of clandestine manufacture and clearance. No buyers, transporters or consignees were examined, and there was no supporting evidence on raw material procurement, electricity use, labour payments or movement of goods. Retracted statements were relied on without effective cross-examination, and private records were not linked to the appellant's alleged removals. On that basis, the duty demand failed and the consequential penalties also could not survive. en-us Fri, 15 Nov 2013 00:00:00 +0530 Sat, 16 May 2015 12:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170180 Duty demands based on worksheets, third-party bank entries, collection book entries and a sale register were found unsustainable where the department produced no independent corroboration of clandestine manufacture and clearance. No buyers, transporters or consignees were examined, and there was no supporting evidence on raw material procurement, electricity use, labour payments or movement of goods. Retracted statements were relied on without effective cross-examination, and private records were not linked to the appellant's alleged removals. On that basis, the duty demand failed and the consequential penalties also could not survive. Case-Laws Central Excise Fri, 15 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170180