https://www.taxtmi.com/caselaws?id=34412 A charge of clandestine removal must be supported by reliable and corroborative evidence; an uncorroborated confession, inconsistent buyer statements, and doubtful third-party notebooks are insufficient to sustain the allegation. Here, the record lacked seizure, physical verification of misdescription, or independent corroboration such as electricity use, sale proceeds, or other surrounding evidence, and the notebooks were not shown to have been lawfully recovered. On those facts, the demand of central excise duty, penalty, and interest for alleged clearance of cheese yarn as hank yarn was held unsustainable. en-us Fri, 06 Feb 2009 00:00:00 +0530 Fri, 28 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34412 A charge of clandestine removal must be supported by reliable and corroborative evidence; an uncorroborated confession, inconsistent buyer statements, and doubtful third-party notebooks are insufficient to sustain the allegation. Here, the record lacked seizure, physical verification of misdescription, or independent corroboration such as electricity use, sale proceeds, or other surrounding evidence, and the notebooks were not shown to have been lawfully recovered. On those facts, the demand of central excise duty, penalty, and interest for alleged clearance of cheese yarn as hank yarn was held unsustainable. Case-Laws Central Excise Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34412