https://www.taxtmi.com/caselaws?id=442940 Retracted investigation statements require compliance with the statutory admission procedure and adequate opportunity for cross-examination before they can support an excise duty demand. Alleged clandestine manufacture from packing machines requires independent corroboration, including evidence that the machines were operational and used in production; mere machine presence or photographs are insufficient. The deemed-duty mechanism for chewing tobacco machinery applies only when the underlying facts justify its invocation. Where admissible evidence does not establish manufacture or clandestine removal, duty and interest cannot be sustained, and the basis for penalty also fails. en-us Wed, 09 Aug 2023 00:00:00 +0530 Wed, 13 Sep 2023 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442940 Retracted investigation statements require compliance with the statutory admission procedure and adequate opportunity for cross-examination before they can support an excise duty demand. Alleged clandestine manufacture from packing machines requires independent corroboration, including evidence that the machines were operational and used in production; mere machine presence or photographs are insufficient. The deemed-duty mechanism for chewing tobacco machinery applies only when the underlying facts justify its invocation. Where admissible evidence does not establish manufacture or clandestine removal, duty and interest cannot be sustained, and the basis for penalty also fails. Case-Laws Central Excise Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442940