https://www.taxtmi.com/caselaws?id=400794 Clandestine removal in central excise must be proved by cogent corroborative evidence, and a demand cannot rest only on third-party electronic printouts, records, or untested statements. In the absence of supporting material such as raw material procurement, power consumption, labour deployment, transport, stock variation, sale proceeds, or any independent link to the appellant's factory, the duty demand was found unsustainable. Denial of relied-upon documents and cross-examination was treated as a violation of natural justice that weakened the adjudication. As the duty demand failed, the consequential penalties on the company and individual noticees also could not survive. en-us Thu, 12 Nov 2020 00:00:00 +0530 Thu, 19 Nov 2020 07:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400794 Clandestine removal in central excise must be proved by cogent corroborative evidence, and a demand cannot rest only on third-party electronic printouts, records, or untested statements. In the absence of supporting material such as raw material procurement, power consumption, labour deployment, transport, stock variation, sale proceeds, or any independent link to the appellant's factory, the duty demand was found unsustainable. Denial of relied-upon documents and cross-examination was treated as a violation of natural justice that weakened the adjudication. As the duty demand failed, the consequential penalties on the company and individual noticees also could not survive. Case-Laws Central Excise Thu, 12 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400794