https://www.taxtmi.com/caselaws?id=380557 Allegations of clandestine manufacture and removal of unbranded chewing tobacco require admissible, corroborated evidence. The Tribunal noted that invoices, transport papers, affidavits and purchase records supported the claim that the pouch packing machines and raw materials were recently acquired and only trial runs had taken place. It also held that statements recorded at search and not offered for cross-examination could not be relied on against the assessee. In the absence of corroboration such as proof of actual clearances, identified buyers, sale proceeds, recovered finished goods or supporting electricity data, the duty demand and penalties were set aside. en-us Tue, 21 May 2019 00:00:00 +0530 Fri, 24 May 2019 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380557 Allegations of clandestine manufacture and removal of unbranded chewing tobacco require admissible, corroborated evidence. The Tribunal noted that invoices, transport papers, affidavits and purchase records supported the claim that the pouch packing machines and raw materials were recently acquired and only trial runs had taken place. It also held that statements recorded at search and not offered for cross-examination could not be relied on against the assessee. In the absence of corroboration such as proof of actual clearances, identified buyers, sale proceeds, recovered finished goods or supporting electricity data, the duty demand and penalties were set aside. Case-Laws Central Excise Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380557