https://www.taxtmi.com/caselaws?id=348924 Confiscation of finished goods and redemption fine were unsustainable where the stock was reflected in statutory records and the alleged discrepancy was not supported by independent evidence; they were set aside. A demand for duty, equal penalty and personal penalty based only on statements, without corroboration of clandestine manufacture or removal by tangible evidence such as transport details, buyers, sale proceeds or workers' statements, could not be sustained; those demands were also set aside. The operative principle is that clandestine removal or manufacture must be proved by reliable independent corroboration, not by statements alone. en-us Fri, 22 Sep 2017 00:00:00 +0530 Thu, 21 Feb 2019 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348924 Confiscation of finished goods and redemption fine were unsustainable where the stock was reflected in statutory records and the alleged discrepancy was not supported by independent evidence; they were set aside. A demand for duty, equal penalty and personal penalty based only on statements, without corroboration of clandestine manufacture or removal by tangible evidence such as transport details, buyers, sale proceeds or workers' statements, could not be sustained; those demands were also set aside. The operative principle is that clandestine removal or manufacture must be proved by reliable independent corroboration, not by statements alone. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348924