https://www.taxtmi.com/caselaws?id=381777 Central excise duty demands for alleged clandestine removal require cogent and tangible evidence, and the Department must prove manufacture and clearance by independent corroboration. Here, the demand rested mainly on the director's statement, with no supporting material such as raw-material consumption, electricity records, transport documents, sale proceeds, or other contemporaneous evidence. The stated quantity also did not tally with the quantity adopted in the demand, weakening the allegation further. A statement said to have been obtained under coercion or undue influence, by itself, was held insufficient to sustain clandestine clearance allegations, so the duty demand and related penalties were not sustainable. en-us Fri, 14 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381777 Central excise duty demands for alleged clandestine removal require cogent and tangible evidence, and the Department must prove manufacture and clearance by independent corroboration. Here, the demand rested mainly on the director's statement, with no supporting material such as raw-material consumption, electricity records, transport documents, sale proceeds, or other contemporaneous evidence. The stated quantity also did not tally with the quantity adopted in the demand, weakening the allegation further. A statement said to have been obtained under coercion or undue influence, by itself, was held insufficient to sustain clandestine clearance allegations, so the duty demand and related penalties were not sustainable. Case-Laws Central Excise Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381777