https://www.taxtmi.com/caselaws?id=387365 Allegations of clandestine manufacture and removal under central excise law must be supported by positive, corroborative evidence and cannot rest on disputed trial-run calculations, estimated packing material consumption, retracted statements, or unverified third-party records. The tribunal found no reliable proof of excess procurement or consumption of principal raw materials, and held that confiscation of seized laminated rolls, raw material and packing material was unjustified where the goods were legally acquired or not shown to be meant for duty-free removal. Transporter records and inconsistent statements, without independent linkage to the assessee, were insufficient to sustain duty demand, confiscation, or penalties. en-us Tue, 15 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387365 Allegations of clandestine manufacture and removal under central excise law must be supported by positive, corroborative evidence and cannot rest on disputed trial-run calculations, estimated packing material consumption, retracted statements, or unverified third-party records. The tribunal found no reliable proof of excess procurement or consumption of principal raw materials, and held that confiscation of seized laminated rolls, raw material and packing material was unjustified where the goods were legally acquired or not shown to be meant for duty-free removal. Transporter records and inconsistent statements, without independent linkage to the assessee, were insufficient to sustain duty demand, confiscation, or penalties. Case-Laws Central Excise Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387365