https://www.taxtmi.com/caselaws?id=413533 Clandestine removal allegations based on private diaries, transporter records and third-party statements require reliable proof of authorship, possession and genuineness before they can be acted upon. Where the assessee disputes the authenticity of such material, the evidentiary value of those records is weakened unless the witnesses are examined and cross-examination is allowed. The case also highlights the need for independent corroboration, such as capacity, electricity use or other physical indicators, to support the alleged scale of unaccounted production and clearance. In the absence of such compliance and corroboration, duty demand, confiscation, redemption fine and penalties cannot be sustained. en-us Mon, 11 Oct 2021 00:00:00 +0530 Thu, 14 Oct 2021 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413533 Clandestine removal allegations based on private diaries, transporter records and third-party statements require reliable proof of authorship, possession and genuineness before they can be acted upon. Where the assessee disputes the authenticity of such material, the evidentiary value of those records is weakened unless the witnesses are examined and cross-examination is allowed. The case also highlights the need for independent corroboration, such as capacity, electricity use or other physical indicators, to support the alleged scale of unaccounted production and clearance. In the absence of such compliance and corroboration, duty demand, confiscation, redemption fine and penalties cannot be sustained. Case-Laws Central Excise Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413533