https://www.taxtmi.com/caselaws?id=334035 Central excise duty demand for alleged clandestine procurement of khandsari molasses was unsustainable because the seized BS-26 register, by itself, did not prove receipt of the goods in the factory. The alleged third-party statement was retracted, corroboration from suppliers or transporters was not obtained, and cross-examination was denied, so the statement lost evidentiary value. The statutory safeguards for relying on such a statement were not satisfied. The impugned order was set aside and the appeal was allowed in favour of the assessee. en-us Thu, 29 Sep 2016 00:00:00 +0530 Wed, 02 Nov 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334035 Central excise duty demand for alleged clandestine procurement of khandsari molasses was unsustainable because the seized BS-26 register, by itself, did not prove receipt of the goods in the factory. The alleged third-party statement was retracted, corroboration from suppliers or transporters was not obtained, and cross-examination was denied, so the statement lost evidentiary value. The statutory safeguards for relying on such a statement were not satisfied. The impugned order was set aside and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334035