https://www.taxtmi.com/caselaws?id=291660 Uncrossed witness statements cannot be treated as reliable substantive evidence where cross-examination is sought and denied without reason, and Section 9D compliance is required before such statements can be relied on. Documents recovered from labourers or third-party premises, without independent corroboration from transporters, buyers, consignees, or other tangible evidence, are insufficient to prove clandestine manufacture and removal of excisable goods; mere suspicion, record tallies, or cheque payments during investigation do not establish the charge. On that evidentiary basis, duty demand and penalties cannot be sustained. en-us Mon, 07 Jan 2019 00:00:00 +0530 Fri, 20 Nov 2020 19:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291660 Uncrossed witness statements cannot be treated as reliable substantive evidence where cross-examination is sought and denied without reason, and Section 9D compliance is required before such statements can be relied on. Documents recovered from labourers or third-party premises, without independent corroboration from transporters, buyers, consignees, or other tangible evidence, are insufficient to prove clandestine manufacture and removal of excisable goods; mere suspicion, record tallies, or cheque payments during investigation do not establish the charge. On that evidentiary basis, duty demand and penalties cannot be sustained. Case-Laws Central Excise Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291660