https://www.taxtmi.com/caselaws?id=349958 Central excise demand, confiscation and penalties were sustained on evidence of clandestine removal supported by incriminating documents, unrecorded manufacturing activity, admissions by the proprietor, and corroboration from buyers and the driver. The use of kachchi parchis for transport and payment further supported the finding of clearance outside statutory records. Proceedings under the Commercial Tax Act were held not to affect the excise case because the excise demand rested on independent evidence. The admissions were not retracted, and the surrounding material was treated as sufficient to establish unaccounted manufacture and removal. en-us Tue, 05 Sep 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349958 Central excise demand, confiscation and penalties were sustained on evidence of clandestine removal supported by incriminating documents, unrecorded manufacturing activity, admissions by the proprietor, and corroboration from buyers and the driver. The use of kachchi parchis for transport and payment further supported the finding of clearance outside statutory records. Proceedings under the Commercial Tax Act were held not to affect the excise case because the excise demand rested on independent evidence. The admissions were not retracted, and the surrounding material was treated as sufficient to establish unaccounted manufacture and removal. Case-Laws Central Excise Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349958