https://www.taxtmi.com/caselaws?id=268223 Uncorroborated third-party private ledger entries, without cross-examination of the maker or other independent evidence, were held insufficient to sustain an allegation of clandestine removal of MS Ingots. The estimated production and consequential duty demand based on an assumed power-consumption norm and capacity figures were also found unsustainable, because no unit-specific study, test, or tangible supporting material showed that the appellant had suppressed production or clearances. In the absence of reliable corroboration such as unaccounted raw material purchases or other proof of clandestine manufacture and removal, the demand, penalty, and interest were set aside. en-us Thu, 23 Apr 2015 00:00:00 +0530 Fri, 12 Feb 2016 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268223 Uncorroborated third-party private ledger entries, without cross-examination of the maker or other independent evidence, were held insufficient to sustain an allegation of clandestine removal of MS Ingots. The estimated production and consequential duty demand based on an assumed power-consumption norm and capacity figures were also found unsustainable, because no unit-specific study, test, or tangible supporting material showed that the appellant had suppressed production or clearances. In the absence of reliable corroboration such as unaccounted raw material purchases or other proof of clandestine manufacture and removal, the demand, penalty, and interest were set aside. Case-Laws Central Excise Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268223