https://www.taxtmi.com/caselaws?id=349499 Clandestine removal of cotton cone yarn was not established after de novo cross-examination of the principal witness. The Tribunal noted that the department's case rested on Shri P. Duraisamy's statement and documents said to be authored by him, but in cross-examination he denied being the Technical Director, disowned the attributed statement, and denied any connection with the private notebooks and related records. With that evidentiary foundation collapsed, the remaining statements and documents did not independently sustain the allegation, so the demand of central excise duty and equal penalty could not be sustained. en-us Fri, 13 Oct 2017 00:00:00 +0530 Fri, 13 Oct 2017 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349499 Clandestine removal of cotton cone yarn was not established after de novo cross-examination of the principal witness. The Tribunal noted that the department's case rested on Shri P. Duraisamy's statement and documents said to be authored by him, but in cross-examination he denied being the Technical Director, disowned the attributed statement, and denied any connection with the private notebooks and related records. With that evidentiary foundation collapsed, the remaining statements and documents did not independently sustain the allegation, so the demand of central excise duty and equal penalty could not be sustained. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349499