https://www.taxtmi.com/caselaws?id=770367 CESTAT New Delhi ruled in favor of the appellant in a clandestine removal case involving manufacturing company. The tribunal held that third party evidence from hard disk printouts found at director's residence was inadmissible without corroboration from appellant's premises, citing SC precedent. Retracted statements recorded during investigation were deemed inadmissible as revenue failed to examine them under Section 9D of Central Excise Act. The tribunal concluded clandestine removal charges were not established with corroborative evidence, making duty demands and penalties unsustainable. Appeal allowed. en-us Thu, 08 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770367 CESTAT New Delhi ruled in favor of the appellant in a clandestine removal case involving manufacturing company. The tribunal held that third party evidence from hard disk printouts found at director's residence was inadmissible without corroboration from appellant's premises, citing SC precedent. Retracted statements recorded during investigation were deemed inadmissible as revenue failed to examine them under Section 9D of Central Excise Act. The tribunal concluded clandestine removal charges were not established with corroborative evidence, making duty demands and penalties unsustainable. Appeal allowed. Case-Laws Central Excise Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770367