https://www.taxtmi.com/caselaws?id=343635 Clandestine removal and wrongful Cenvat credit allegations require reliable, corroborated evidence. Private records purportedly recovered from an adjacent field and rented room were treated as unreliable because they were not shown to be maintained in the ordinary course of business. Statements could not support the allegations where the relevant persons were unavailable for cross-examination and the statutory requirements governing reliance on statements were not met. The evidentiary record did not establish a credible chain linking the materials to clandestine manufacture or removal, nor justify invoking the extended limitation period. Consequently, the duty demand, Cenvat credit denial and penalties were unsustainable. en-us Mon, 19 Dec 2016 00:00:00 +0530 Tue, 30 May 2017 06:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343635 Clandestine removal and wrongful Cenvat credit allegations require reliable, corroborated evidence. Private records purportedly recovered from an adjacent field and rented room were treated as unreliable because they were not shown to be maintained in the ordinary course of business. Statements could not support the allegations where the relevant persons were unavailable for cross-examination and the statutory requirements governing reliance on statements were not met. The evidentiary record did not establish a credible chain linking the materials to clandestine manufacture or removal, nor justify invoking the extended limitation period. Consequently, the duty demand, Cenvat credit denial and penalties were unsustainable. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343635