https://www.taxtmi.com/caselaws?id=361411 The case involved allegations of duty evasion based on discrepancies in a private production register of a company. The Adjudicating Authority confirmed the demand for duty and penalties, citing clandestine production recorded in the register. The Appellants contested, arguing the register's unreliability and lack of verification. The Appellants also presented affidavits retracting earlier statements. The court remanded the case, highlighting the failure to consider corroborative evidence and insufficient grounds for alleging clandestine removal solely based on retracted statements. As a result, the impugned order was set aside, and the appeals were allowed. en-us Thu, 24 May 2018 00:00:00 +0530 Thu, 07 Jun 2018 07:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361411 The case involved allegations of duty evasion based on discrepancies in a private production register of a company. The Adjudicating Authority confirmed the demand for duty and penalties, citing clandestine production recorded in the register. The Appellants contested, arguing the register's unreliability and lack of verification. The Appellants also presented affidavits retracting earlier statements. The court remanded the case, highlighting the failure to consider corroborative evidence and insufficient grounds for alleging clandestine removal solely based on retracted statements. As a result, the impugned order was set aside, and the appeals were allowed. Case-Laws Central Excise Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361411