https://www.taxtmi.com/caselaws?id=368727 Clandestine removal demands require credible corroborative evidence; untested witness statements and bank-account entries alone cannot establish duty liability. Meaningful cross-examination is necessary where statements form the principal basis of the allegation, particularly when witnesses do not appear or cannot recall relevant facts. Bank deposits must also be linked to sale proceeds of goods manufactured by the assessee rather than presumed to represent unaccounted clearances. Absence of evidence such as unaccounted goods or raw materials, excess production, transport records, or excess power consumption prevents proof of clandestine manufacture and removal. Where the duty demand fails, consequential interest and penalties cannot survive. en-us Fri, 05 Oct 2018 00:00:00 +0530 Tue, 23 Oct 2018 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368727 Clandestine removal demands require credible corroborative evidence; untested witness statements and bank-account entries alone cannot establish duty liability. Meaningful cross-examination is necessary where statements form the principal basis of the allegation, particularly when witnesses do not appear or cannot recall relevant facts. Bank deposits must also be linked to sale proceeds of goods manufactured by the assessee rather than presumed to represent unaccounted clearances. Absence of evidence such as unaccounted goods or raw materials, excess production, transport records, or excess power consumption prevents proof of clandestine manufacture and removal. Where the duty demand fails, consequential interest and penalties cannot survive. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368727