https://www.taxtmi.com/caselaws?id=330266 Demand for central excise duty based on photocopies of invoices, loose sheets, gate pass entries, internal production slips and statements was found unsustainable where the department failed to produce corroborative evidence of clandestine removal. The photocopies lacked evidentiary value because the originals were not produced or satisfactorily accounted for, and the alleged records were not supported by author identification, buyer-side verification, transport evidence, or other independent corroboration. Affidavits from buyers and transporters supported the assessee, while retracted statements did not conclusively prove evasion. In the absence of evidence of raw-material excess, unaccounted cash, power consumption, or production capacity, the charge of clandestine removal was not established and penalties could not be sustained. en-us Fri, 01 Jul 2016 00:00:00 +0530 Sat, 19 Aug 2017 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330266 Demand for central excise duty based on photocopies of invoices, loose sheets, gate pass entries, internal production slips and statements was found unsustainable where the department failed to produce corroborative evidence of clandestine removal. The photocopies lacked evidentiary value because the originals were not produced or satisfactorily accounted for, and the alleged records were not supported by author identification, buyer-side verification, transport evidence, or other independent corroboration. Affidavits from buyers and transporters supported the assessee, while retracted statements did not conclusively prove evasion. In the absence of evidence of raw-material excess, unaccounted cash, power consumption, or production capacity, the charge of clandestine removal was not established and penalties could not be sustained. Case-Laws Central Excise Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330266