https://www.taxtmi.com/caselaws?id=431784 Allegations of clandestine removal cannot be sustained on third-party documents or uncorroborated statements alone; independent, clinching evidence from the manufacturer's records, premises, raw material movement, transport trail, electricity use, or sale realization is required. On that basis, the duty demand and related confirmation against the manufacturer and its director were set aside. A penalty on a third-party facilitator also fails where it rests on the same unverified material and no independent evidence shows active facilitation; the penalty was therefore set aside. en-us Thu, 08 Sep 2022 00:00:00 +0530 Thu, 22 Dec 2022 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431784 Allegations of clandestine removal cannot be sustained on third-party documents or uncorroborated statements alone; independent, clinching evidence from the manufacturer's records, premises, raw material movement, transport trail, electricity use, or sale realization is required. On that basis, the duty demand and related confirmation against the manufacturer and its director were set aside. A penalty on a third-party facilitator also fails where it rests on the same unverified material and no independent evidence shows active facilitation; the penalty was therefore set aside. Case-Laws Central Excise Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431784