https://www.taxtmi.com/caselaws?id=770583 CESTAT New Delhi held that clandestine removal charges against the appellant were unsustainable due to lack of corroborative evidence. The case relied solely on loose papers, computer hard disk data, and investigation statements without verifying with alleged buyers, transporters, or examining production capacity, raw material procurement, electricity consumption, or labor costs. The Tribunal emphasized that clandestine removal requires tangible corroborative evidence beyond confessional statements, citing Arya Fibres precedent. Investigation statements were deemed inadmissible without proper examination. Except for admitted duty amounts, all demands and penalties were dropped, and seized currency ordered released. en-us Thu, 08 May 2025 00:00:00 +0530 Wed, 14 May 2025 07:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770583 CESTAT New Delhi held that clandestine removal charges against the appellant were unsustainable due to lack of corroborative evidence. The case relied solely on loose papers, computer hard disk data, and investigation statements without verifying with alleged buyers, transporters, or examining production capacity, raw material procurement, electricity consumption, or labor costs. The Tribunal emphasized that clandestine removal requires tangible corroborative evidence beyond confessional statements, citing Arya Fibres precedent. Investigation statements were deemed inadmissible without proper examination. Except for admitted duty amounts, all demands and penalties were dropped, and seized currency ordered released. Case-Laws Central Excise Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770583