https://www.taxtmi.com/caselaws?id=449280 A charge of clandestine manufacture and removal of Tar Catchers cannot be sustained on private note books and investigation statements alone where the record lacks positive corroboration such as raw material procurement, transport evidence, buyer confirmations, production records, or cash trail. Statements used against the assessee also require compliance with Section 9D of the Central Excise Act, 1944, including opportunity for cross-examination. Mere non-entry of goods in statutory records does not by itself justify confiscation when the goods are found within the factory and there is no independent evidence of intended clandestine clearance. On these principles, the duty demand, interest, penalties, and confiscation were held unsustainable. en-us Wed, 07 Feb 2024 00:00:00 +0530 Thu, 08 Feb 2024 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449280 A charge of clandestine manufacture and removal of Tar Catchers cannot be sustained on private note books and investigation statements alone where the record lacks positive corroboration such as raw material procurement, transport evidence, buyer confirmations, production records, or cash trail. Statements used against the assessee also require compliance with Section 9D of the Central Excise Act, 1944, including opportunity for cross-examination. Mere non-entry of goods in statutory records does not by itself justify confiscation when the goods are found within the factory and there is no independent evidence of intended clandestine clearance. On these principles, the duty demand, interest, penalties, and confiscation were held unsustainable. Case-Laws Central Excise Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449280