https://www.taxtmi.com/caselaws?id=445579 Clandestine removal cannot be sustained on uncorroborated notebook entries recovered from a third party, unsupported statements, or electricity consumption figures alone; reliable independent evidence of manufacture and removal is required. The notebook entries did not clearly identify the goods or transactions, the alleged writer was not examined, and no corroboration came from transporters, purchasers, raw material suppliers or other independent sources. On the SSI exemption issue, the audited accounts were relied on to show that aggregate clearances did not cross the threshold under Notification No. 8/2003-CE. The duty demand, interest and personal penalties were therefore set aside. en-us Thu, 09 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445579 Clandestine removal cannot be sustained on uncorroborated notebook entries recovered from a third party, unsupported statements, or electricity consumption figures alone; reliable independent evidence of manufacture and removal is required. The notebook entries did not clearly identify the goods or transactions, the alleged writer was not examined, and no corroboration came from transporters, purchasers, raw material suppliers or other independent sources. On the SSI exemption issue, the audited accounts were relied on to show that aggregate clearances did not cross the threshold under Notification No. 8/2003-CE. The duty demand, interest and personal penalties were therefore set aside. Case-Laws Central Excise Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445579