https://www.taxtmi.com/caselaws?id=514 Allegations of clandestine manufacture and removal of excisable goods require independent, reliable corroboration and cannot be sustained merely on rough register entries or uncorroborated statements recorded during investigation. A register said to reflect packing, repacking, weighing and re-weighing, without a consistent pattern of suppressed production, was insufficient by itself. In the absence of supporting evidence such as raw material discrepancy, abnormal electricity use, stock variations, fund flow or buyer records, the demand and penalties were not sustainable. Statements under Section 108 of the Customs Act, 1962 were treated as needing corroboration before they could support such serious allegations. en-us Tue, 04 Apr 2006 00:00:00 +0530 Tue, 12 Mar 2024 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=514 Allegations of clandestine manufacture and removal of excisable goods require independent, reliable corroboration and cannot be sustained merely on rough register entries or uncorroborated statements recorded during investigation. A register said to reflect packing, repacking, weighing and re-weighing, without a consistent pattern of suppressed production, was insufficient by itself. In the absence of supporting evidence such as raw material discrepancy, abnormal electricity use, stock variations, fund flow or buyer records, the demand and penalties were not sustainable. Statements under Section 108 of the Customs Act, 1962 were treated as needing corroboration before they could support such serious allegations. Case-Laws Central Excise Tue, 04 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=514