https://www.taxtmi.com/caselaws?id=179016 Demand for duty and penalties based on alleged clandestine manufacture and removal could not be sustained where the case depended chiefly on third-party statements and railway or transporter documents, but effective cross-examination was denied without the foundational requirements for admitting such statements under Section 9D being recorded. The evidentiary record also failed to independently prove linkage of the consignments to the assessee, procurement of raw materials, actual manufacture, buyers, transport trail, or capacity to produce the alleged quantities. Untested statements and uncorroborated documents were therefore insufficient to establish clandestine removal, and the demand and penalties were set aside. en-us Tue, 02 Dec 2014 00:00:00 +0530 Thu, 18 Feb 2016 08:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179016 Demand for duty and penalties based on alleged clandestine manufacture and removal could not be sustained where the case depended chiefly on third-party statements and railway or transporter documents, but effective cross-examination was denied without the foundational requirements for admitting such statements under Section 9D being recorded. The evidentiary record also failed to independently prove linkage of the consignments to the assessee, procurement of raw materials, actual manufacture, buyers, transport trail, or capacity to produce the alleged quantities. Untested statements and uncorroborated documents were therefore insufficient to establish clandestine removal, and the demand and penalties were set aside. Case-Laws Central Excise Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179016