https://www.taxtmi.com/caselaws?id=464948 In clandestine removal cases, duty demand cannot rest solely on unverified third-party electronic records or retracted statements. Electronic printouts must satisfy Section 36B requirements, including the prescribed certificate and conditions for admissibility, failing which they lack evidentiary value. Statements recorded during investigation also cannot be relied on unless the Section 9D procedure is complied with. Where no independent corroboration exists for excess raw material use, unaccounted removals, transport, buyers' receipts, or flow of consideration, allegations of clandestine manufacture, undervaluation, and related penalties fail. en-us Thu, 05 Sep 2024 00:00:00 +0530 Tue, 25 Nov 2025 20:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464948 In clandestine removal cases, duty demand cannot rest solely on unverified third-party electronic records or retracted statements. Electronic printouts must satisfy Section 36B requirements, including the prescribed certificate and conditions for admissibility, failing which they lack evidentiary value. Statements recorded during investigation also cannot be relied on unless the Section 9D procedure is complied with. Where no independent corroboration exists for excess raw material use, unaccounted removals, transport, buyers' receipts, or flow of consideration, allegations of clandestine manufacture, undervaluation, and related penalties fail. Case-Laws Central Excise Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464948