https://www.taxtmi.com/caselaws?id=172801 A charge of clandestine manufacture or removal cannot rest on a single uncorroborated source, and independent evidence of procurement, consumption, production or removal is required before duty, confiscation or penalty can be sustained. Computerised sales figures from a franchise holder were treated as unreliable because they were not cross-checked with the assessee and lacked supporting evidence such as higher raw material use or extra sale proceeds, so the duty demand and confiscation failed. On the alleged non-accountal of beverage base, contemporaneous drainage intimation, observed wastage, and unshaken records undermined the shortage allegation, and the duty demand and penalty were also rejected. en-us Fri, 28 May 1999 00:00:00 +0530 Mon, 31 Aug 2015 18:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172801 A charge of clandestine manufacture or removal cannot rest on a single uncorroborated source, and independent evidence of procurement, consumption, production or removal is required before duty, confiscation or penalty can be sustained. Computerised sales figures from a franchise holder were treated as unreliable because they were not cross-checked with the assessee and lacked supporting evidence such as higher raw material use or extra sale proceeds, so the duty demand and confiscation failed. On the alleged non-accountal of beverage base, contemporaneous drainage intimation, observed wastage, and unshaken records undermined the shortage allegation, and the duty demand and penalty were also rejected. Case-Laws Central Excise Fri, 28 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172801