https://www.taxtmi.com/caselaws?id=363301 Allegations of clandestine removal require coherent, corroborated evidence, and a retracted statement cannot sustain confirmation of the full demand where the quantities and counterparties are not fully linked. The Tribunal found that the department's material supported only part of the alleged clearances, with statements available for only some merchant manufacturers and the balance not independently corroborated, so the duty demand had to be re-quantified on the substantiated portion. Because the demand was substantially reduced and the confiscation of land, building, plant and machinery was only consequential, that confiscation was held unsustainable and set aside. The matter was remanded for fresh quantification of duty on proved clearances. en-us Mon, 09 Jul 2018 00:00:00 +0530 Wed, 11 Jul 2018 07:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363301 Allegations of clandestine removal require coherent, corroborated evidence, and a retracted statement cannot sustain confirmation of the full demand where the quantities and counterparties are not fully linked. The Tribunal found that the department's material supported only part of the alleged clearances, with statements available for only some merchant manufacturers and the balance not independently corroborated, so the duty demand had to be re-quantified on the substantiated portion. Because the demand was substantially reduced and the confiscation of land, building, plant and machinery was only consequential, that confiscation was held unsustainable and set aside. The matter was remanded for fresh quantification of duty on proved clearances. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363301