https://www.taxtmi.com/caselaws?id=264258 Clandestine duty demand cannot be sustained on private ledger entries from a third party or that party's statement alone when no independent corroboration is produced and cross-examination is denied. The supplier's admission in settlement proceedings did not, by itself, establish evasion by the assessee, so the demand failed on that basis. Production also could not be estimated by applying the power-consumption ratio of another rolling mill because no comparative study showed the units were comparable in technology or efficiency and the benchmark was therefore arbitrary. The order dropping the demand was sustained. en-us Fri, 10 Apr 2015 00:00:00 +0530 Fri, 12 Feb 2016 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264258 Clandestine duty demand cannot be sustained on private ledger entries from a third party or that party's statement alone when no independent corroboration is produced and cross-examination is denied. The supplier's admission in settlement proceedings did not, by itself, establish evasion by the assessee, so the demand failed on that basis. Production also could not be estimated by applying the power-consumption ratio of another rolling mill because no comparative study showed the units were comparable in technology or efficiency and the benchmark was therefore arbitrary. The order dropping the demand was sustained. Case-Laws Central Excise Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264258