https://www.taxtmi.com/caselaws?id=760023 CESTAT Mumbai allowed the appeal in a clandestine removal case involving excise duty demands. The tribunal found that confessional statements alone, without corroborative evidence, cannot sustain demands for clandestine manufacture and clearance of excisable goods. The department failed to investigate raw material suppliers or provide independent evidence proving fraudulent activity. Valid retraction affidavits were ignored, and cross-examination requests were denied, rendering statements inadmissible under Section 9D. The revenue failed to discharge its burden of proving serious charges of clandestine clearance. Consequently, confirmed demands and penalties were set aside. en-us Fri, 04 Oct 2024 00:00:00 +0530 Tue, 15 Oct 2024 08:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760023 CESTAT Mumbai allowed the appeal in a clandestine removal case involving excise duty demands. The tribunal found that confessional statements alone, without corroborative evidence, cannot sustain demands for clandestine manufacture and clearance of excisable goods. The department failed to investigate raw material suppliers or provide independent evidence proving fraudulent activity. Valid retraction affidavits were ignored, and cross-examination requests were denied, rendering statements inadmissible under Section 9D. The revenue failed to discharge its burden of proving serious charges of clandestine clearance. Consequently, confirmed demands and penalties were set aside. Case-Laws Central Excise Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760023