https://www.taxtmi.com/caselaws?id=378552 Demands for central excise duty, interest and penalty based on alleged clandestine manufacture and removal were found unsustainable where the department relied mainly on third-party handwritten ledgers, computerised extracts and retracted statements. The evidentiary material was treated as unreliable because the ledgers were illegible, the witnesses who explained the entries were not produced for cross-examination, and the documents from the appellant's premises were unsigned and not properly confronted. In the absence of corroboration such as proof of raw material procurement, transport, electricity use, sale proceeds, buyers or flow back of funds, the allegations of clandestine removal were not proved and the impugned order was set aside. en-us Fri, 12 Apr 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378552 Demands for central excise duty, interest and penalty based on alleged clandestine manufacture and removal were found unsustainable where the department relied mainly on third-party handwritten ledgers, computerised extracts and retracted statements. The evidentiary material was treated as unreliable because the ledgers were illegible, the witnesses who explained the entries were not produced for cross-examination, and the documents from the appellant's premises were unsigned and not properly confronted. In the absence of corroboration such as proof of raw material procurement, transport, electricity use, sale proceeds, buyers or flow back of funds, the allegations of clandestine removal were not proved and the impugned order was set aside. Case-Laws Central Excise Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378552