https://www.taxtmi.com/caselaws?id=769782 CESTAT Hyderabad upheld duty demand and penalties against appellant for clandestine manufacture and removal of excisable goods. The case was established through recovery of private records showing unaccounted production and clearances, corroborated by statements from the appellant's Managing Director and dealers who admitted receiving goods without duty payment. The tribunal rejected appellant's arguments that the case relied solely on self-incriminating statements, noting the Managing Director admitted document authenticity and statements were not retracted. Following precedents from Champion Confectionery and Kalvert Foods cases, the tribunal held that preponderance of probability suffices for clandestine removal allegations when supported by admitted facts and corroborative evidence. Appeal dismissed. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769782 CESTAT Hyderabad upheld duty demand and penalties against appellant for clandestine manufacture and removal of excisable goods. The case was established through recovery of private records showing unaccounted production and clearances, corroborated by statements from the appellant's Managing Director and dealers who admitted receiving goods without duty payment. The tribunal rejected appellant's arguments that the case relied solely on self-incriminating statements, noting the Managing Director admitted document authenticity and statements were not retracted. Following precedents from Champion Confectionery and Kalvert Foods cases, the tribunal held that preponderance of probability suffices for clandestine removal allegations when supported by admitted facts and corroborative evidence. Appeal dismissed. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769782