https://www.taxtmi.com/caselaws?id=379780 Retracted statements under Section 14 of the Central Excise Act, 1944 retained evidentiary value because they were corroborated by private records, stock discrepancies, cash recoveries, supplier material, and transportation evidence indicating unrecorded manufacture and clearance. The HC held that such independent documentary and circumstantial evidence could support the inference of clandestine removal, and the Tribunal was required to consider that material and give reasons before disturbing the adjudication. As it failed to do so, its order was unsustainable and the matter was remitted for fresh consideration. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sat, 29 Feb 2020 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379780 Retracted statements under Section 14 of the Central Excise Act, 1944 retained evidentiary value because they were corroborated by private records, stock discrepancies, cash recoveries, supplier material, and transportation evidence indicating unrecorded manufacture and clearance. The HC held that such independent documentary and circumstantial evidence could support the inference of clandestine removal, and the Tribunal was required to consider that material and give reasons before disturbing the adjudication. As it failed to do so, its order was unsustainable and the matter was remitted for fresh consideration. Case-Laws Central Excise Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379780