https://www.taxtmi.com/caselaws?id=359985 Central excise duty and penalties cannot be sustained merely on third-party records and pen-drive data unless the Department proves clandestine removal with corroborative evidence. Where there is no proof of excess raw material, actual manufacture, identifiable clearances, transport details, sale proceeds, or flow back of funds, and transporters' statements are vague, the allegation remains unproved. In the absence of independent investigation at supplier and customer ends and tangible corroboration, the demand fails and the penalties are set aside. en-us Fri, 04 May 2018 00:00:00 +0530 Tue, 08 May 2018 08:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359985 Central excise duty and penalties cannot be sustained merely on third-party records and pen-drive data unless the Department proves clandestine removal with corroborative evidence. Where there is no proof of excess raw material, actual manufacture, identifiable clearances, transport details, sale proceeds, or flow back of funds, and transporters' statements are vague, the allegation remains unproved. In the absence of independent investigation at supplier and customer ends and tangible corroboration, the demand fails and the penalties are set aside. Case-Laws Central Excise Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359985