https://www.taxtmi.com/caselaws?id=764722 Clandestine removal allegations based on GEQD-retrieved computer printouts and third-party royalty entries require independent corroboration before duty and penalties can be sustained. Where there is no proof of excess electricity consumption, unaccounted raw materials, transport activity, identified buyers, or flow-back of sale proceeds, and where the electronic records are inadmissible or unsupported by lawful control over the devices, the demand fails. The absence of cross-examination of relied-upon witnesses and the lack of tangible evidence linking the assessee to clandestine manufacture or clearance make the charge unsustainable. en-us Thu, 16 Jan 2025 00:00:00 +0530 Thu, 16 Jan 2025 14:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764722 Clandestine removal allegations based on GEQD-retrieved computer printouts and third-party royalty entries require independent corroboration before duty and penalties can be sustained. Where there is no proof of excess electricity consumption, unaccounted raw materials, transport activity, identified buyers, or flow-back of sale proceeds, and where the electronic records are inadmissible or unsupported by lawful control over the devices, the demand fails. The absence of cross-examination of relied-upon witnesses and the lack of tangible evidence linking the assessee to clandestine manufacture or clearance make the charge unsustainable. Case-Laws Central Excise Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764722