https://www.taxtmi.com/caselaws?id=384770 A charge of clandestine removal cannot be sustained solely on diaries, private records, and statements of brokers or transporters when cross-examination is denied and no independent corroboration exists. The demand here rested on third-party material, but there was no supporting evidence from buyers, transport documents, receipt of sale proceeds, excess raw material consumption, or abnormal electricity use. In the absence of such corroboration, the third-party statements could not be treated as the sole basis for confirming duty, interest, and penalties. The impugned order was set aside and the appeals were allowed. en-us Wed, 21 Aug 2019 00:00:00 +0530 Fri, 23 Aug 2019 07:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384770 A charge of clandestine removal cannot be sustained solely on diaries, private records, and statements of brokers or transporters when cross-examination is denied and no independent corroboration exists. The demand here rested on third-party material, but there was no supporting evidence from buyers, transport documents, receipt of sale proceeds, excess raw material consumption, or abnormal electricity use. In the absence of such corroboration, the third-party statements could not be treated as the sole basis for confirming duty, interest, and penalties. The impugned order was set aside and the appeals were allowed. Case-Laws Central Excise Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384770