https://www.taxtmi.com/caselaws?id=368727 Demand for duty based mainly on buyers' statements and bank-account entries cannot stand unless those materials are tested through effective cross-examination and supported by independent corroboration. The note explains that, where witnesses do not appear or cannot confirm the facts, and the records do not show that account credits are sale proceeds of the alleged goods, evidentiary value is insufficient. It also states that clandestine manufacture and clearance must be proved with credible clinching material such as seized goods, raw material discrepancies, transport records, or excess power consumption; absent such proof, duty, 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 Demand for duty based mainly on buyers' statements and bank-account entries cannot stand unless those materials are tested through effective cross-examination and supported by independent corroboration. The note explains that, where witnesses do not appear or cannot confirm the facts, and the records do not show that account credits are sale proceeds of the alleged goods, evidentiary value is insufficient. It also states that clandestine manufacture and clearance must be proved with credible clinching material such as seized goods, raw material discrepancies, transport records, or excess power consumption; absent such proof, duty, interest and penalties cannot survive. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368727