https://www.taxtmi.com/caselaws?id=382628 Statements of third parties relied upon in a clandestine removal case must be proved in accordance with section 9D of the Central Excise Act, including compliance with the requirement of examination and an opportunity for cross-examination. Where witnesses are not produced and no statutory procedure is followed, such statements lose evidentiary reliability. A charge of clandestine manufacture and clearance also requires clear, positive and clinching corroboration of raw material procurement, manufacture, buyers, transport and receipt of sale proceeds; untested third-party records and isolated shortages are insufficient. The commentary concludes that, without legally proved statements and independent corroborative evidence, duty demands and penalties cannot be sustained. en-us Thu, 04 Jul 2019 00:00:00 +0530 Mon, 08 Jul 2019 06:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382628 Statements of third parties relied upon in a clandestine removal case must be proved in accordance with section 9D of the Central Excise Act, including compliance with the requirement of examination and an opportunity for cross-examination. Where witnesses are not produced and no statutory procedure is followed, such statements lose evidentiary reliability. A charge of clandestine manufacture and clearance also requires clear, positive and clinching corroboration of raw material procurement, manufacture, buyers, transport and receipt of sale proceeds; untested third-party records and isolated shortages are insufficient. The commentary concludes that, without legally proved statements and independent corroborative evidence, duty demands and penalties cannot be sustained. Case-Laws Central Excise Thu, 04 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382628