https://www.taxtmi.com/caselaws?id=327675 Third-party computer printouts and diary entries could not be relied on to prove clandestine manufacture and clearance because the electronic records were not shown to satisfy the statutory requirements for admissibility. The alleged duty demand also failed where it rested mainly on disputed private records and statements without independent corroboration of raw material procurement, transport, manufacture, or removal of goods; suspicion could not replace proof in clandestine removal cases. Only the admitted duty liabilities were sustained, while the remaining demands and most penalties were set aside or reduced. en-us Fri, 29 Apr 2016 00:00:00 +0530 Thu, 17 Nov 2016 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327675 Third-party computer printouts and diary entries could not be relied on to prove clandestine manufacture and clearance because the electronic records were not shown to satisfy the statutory requirements for admissibility. The alleged duty demand also failed where it rested mainly on disputed private records and statements without independent corroboration of raw material procurement, transport, manufacture, or removal of goods; suspicion could not replace proof in clandestine removal cases. Only the admitted duty liabilities were sustained, while the remaining demands and most penalties were set aside or reduced. Case-Laws Central Excise Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327675