https://www.taxtmi.com/caselaws?id=172178 Clandestine manufacture and removal cannot be established on a solitary diary or uncorroborated statements alone; independent evidence such as raw material procurement, electricity consumption, or sale proceeds is required. On that basis, the duty, interest, and penalty demand was held unsustainable. Penalty was also found legally untenable because the relevant penal provision could not support the entire earlier period, and simultaneous imposition under Section 11AC and Rule 173Q was not justified. The adjudication confirming duty, interest, and penalty was set aside. en-us Thu, 23 Nov 2000 00:00:00 +0530 Thu, 13 Aug 2015 13:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172178 Clandestine manufacture and removal cannot be established on a solitary diary or uncorroborated statements alone; independent evidence such as raw material procurement, electricity consumption, or sale proceeds is required. On that basis, the duty, interest, and penalty demand was held unsustainable. Penalty was also found legally untenable because the relevant penal provision could not support the entire earlier period, and simultaneous imposition under Section 11AC and Rule 173Q was not justified. The adjudication confirming duty, interest, and penalty was set aside. Case-Laws Central Excise Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172178