https://www.taxtmi.com/caselaws?id=782550 A demand for central excise duty alleging clandestine manufacture and removal was found unsustainable because it rested mainly on third-party statements, private records and unverified computer printouts without corroborative evidence. The record lacked proof of excess electricity use, extra labour, transport movement, buyer-side evidence, or other tangible material showing receipt of raw material, manufacture, removal and flow-back. The third-party statements were relied on without compliance with the required procedure for admissibility, and the electronic printouts were not shown to meet statutory requirements. In clandestine removal matters, presumptions cannot replace proof, so the duty, interest and penalty were set aside. en-us Wed, 19 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782550 A demand for central excise duty alleging clandestine manufacture and removal was found unsustainable because it rested mainly on third-party statements, private records and unverified computer printouts without corroborative evidence. The record lacked proof of excess electricity use, extra labour, transport movement, buyer-side evidence, or other tangible material showing receipt of raw material, manufacture, removal and flow-back. The third-party statements were relied on without compliance with the required procedure for admissibility, and the electronic printouts were not shown to meet statutory requirements. In clandestine removal matters, presumptions cannot replace proof, so the duty, interest and penalty were set aside. Case-Laws Central Excise Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782550