https://www.taxtmi.com/caselaws?id=2678 An allegation of clandestine manufacture and removal cannot be sustained on an uncorroborated private notebook and a suspicious statement alone. Here, the notebook was not proved by examining its author, no worker statements or buyer confirmation supported the charge, and stock tallies of inputs and finished goods matched the records. In the absence of corroborative evidence showing actual manufacture or clearance, the demand of duty and penalties failed. The Tribunal therefore set aside the impugned order in favour of the assessee. en-us Wed, 12 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2678 An allegation of clandestine manufacture and removal cannot be sustained on an uncorroborated private notebook and a suspicious statement alone. Here, the notebook was not proved by examining its author, no worker statements or buyer confirmation supported the charge, and stock tallies of inputs and finished goods matched the records. In the absence of corroborative evidence showing actual manufacture or clearance, the demand of duty and penalties failed. The Tribunal therefore set aside the impugned order in favour of the assessee. Case-Laws Central Excise Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2678