https://www.taxtmi.com/caselaws?id=753767 A charge of clandestine manufacture and removal must rest on tangible, corroborative and admissible evidence. Rough diaries, uncorroborated statements and computer printouts were insufficient where they did not establish buyers, transport, sale proceeds or other clinching links, and suspicion could not replace proof. Reliance on statements recorded during investigation was also impermissible when cross-examination was sought but refused, as this violated natural justice. The computer printouts were not usable to sustain the demand because the statutory conditions for admissibility of computer-generated evidence were not shown. On that basis, the demand was held unsustainable and set aside. en-us Thu, 06 Jun 2024 00:00:00 +0530 Fri, 07 Jun 2024 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753767 A charge of clandestine manufacture and removal must rest on tangible, corroborative and admissible evidence. Rough diaries, uncorroborated statements and computer printouts were insufficient where they did not establish buyers, transport, sale proceeds or other clinching links, and suspicion could not replace proof. Reliance on statements recorded during investigation was also impermissible when cross-examination was sought but refused, as this violated natural justice. The computer printouts were not usable to sustain the demand because the statutory conditions for admissibility of computer-generated evidence were not shown. On that basis, the demand was held unsustainable and set aside. Case-Laws Central Excise Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753767