https://www.taxtmi.com/caselaws?id=340260 Clandestine manufacture and clearance of cigarettes was not proved where the Revenue relied mainly on retracted statements, disputed laptop printouts, transport documents, and efficiency reports. The electronic records were not shown to meet admissibility requirements, and the transport documents did not conclusively identify the goods as cigarettes. With no independent corroboration of raw-material procurement, actual buyers, sale proceeds, or unaccounted stock, the heavy burden to prove clandestine removal was not discharged. The duty demand and consequential penalties were therefore unsustainable, and the Revenue's appeal failed. en-us Fri, 10 Mar 2017 00:00:00 +0530 Fri, 14 Apr 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340260 Clandestine manufacture and clearance of cigarettes was not proved where the Revenue relied mainly on retracted statements, disputed laptop printouts, transport documents, and efficiency reports. The electronic records were not shown to meet admissibility requirements, and the transport documents did not conclusively identify the goods as cigarettes. With no independent corroboration of raw-material procurement, actual buyers, sale proceeds, or unaccounted stock, the heavy burden to prove clandestine removal was not discharged. The duty demand and consequential penalties were therefore unsustainable, and the Revenue's appeal failed. Case-Laws Central Excise Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340260