https://www.taxtmi.com/caselaws?id=368927 Clandestine manufacture and removal of steel ingots could not be sustained where the demand rested on private notebooks, retracted statements, electricity consumption figures and an alleged understatement of furnace capacity. The private records were not proved to be reliable, the statements lacked effective corroboration, and no discrepancy was found in stock of raw materials or finished goods during search. Confiscation of 4.544 MT of MS ingots from a sister unit also failed because the quantity was only estimated, not actually weighed, and no independent evidence linked the stock to proved clandestine removal. The Revenue's case therefore failed for want of reliable corroboration. en-us Fri, 05 Oct 2018 00:00:00 +0530 Wed, 17 Oct 2018 07:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368927 Clandestine manufacture and removal of steel ingots could not be sustained where the demand rested on private notebooks, retracted statements, electricity consumption figures and an alleged understatement of furnace capacity. The private records were not proved to be reliable, the statements lacked effective corroboration, and no discrepancy was found in stock of raw materials or finished goods during search. Confiscation of 4.544 MT of MS ingots from a sister unit also failed because the quantity was only estimated, not actually weighed, and no independent evidence linked the stock to proved clandestine removal. The Revenue's case therefore failed for want of reliable corroboration. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368927