https://www.taxtmi.com/caselaws?id=2555 Private records and statements alone were insufficient to sustain a duty demand for clandestine manufacture and clearance where they were not properly linked to the assessee. The evidence failed to establish authorship or ownership of the documents, trace buyers, prove receipt of sale proceeds, or show corroborative indicators such as excess raw material use, abnormal power consumption, or unaccounted money. Suspicion could not replace proof, so the demand, interest and penalties were set aside and the proceedings dropped in favour of the assessee. en-us Fri, 20 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2555 Private records and statements alone were insufficient to sustain a duty demand for clandestine manufacture and clearance where they were not properly linked to the assessee. The evidence failed to establish authorship or ownership of the documents, trace buyers, prove receipt of sale proceeds, or show corroborative indicators such as excess raw material use, abnormal power consumption, or unaccounted money. Suspicion could not replace proof, so the demand, interest and penalties were set aside and the proceedings dropped in favour of the assessee. Case-Laws Central Excise Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2555