https://www.taxtmi.com/caselaws?id=373799 A demand for central excise duty based only on private records recovered from third-party premises was not sustainable where no independent evidence showed clandestine manufacture, excess production, unaccounted raw materials, identified buyers, transport details, or receipt of sale proceeds. The statements relied on were not sufficiently corroborated through cross-examination or other tangible proof. In the absence of clinching and corroborative evidence, third-party documents alone were treated as inadequate to establish clandestine removal, and the duty demand with connected penalties was set aside. en-us Fri, 14 Sep 2018 00:00:00 +0530 Mon, 21 Jan 2019 06:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373799 A demand for central excise duty based only on private records recovered from third-party premises was not sustainable where no independent evidence showed clandestine manufacture, excess production, unaccounted raw materials, identified buyers, transport details, or receipt of sale proceeds. The statements relied on were not sufficiently corroborated through cross-examination or other tangible proof. In the absence of clinching and corroborative evidence, third-party documents alone were treated as inadequate to establish clandestine removal, and the duty demand with connected penalties was set aside. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373799