https://www.taxtmi.com/caselaws?id=465087 CESTAT Ahmedabad allowed the appeal, setting aside the demand of duty, interest and penalties for alleged clandestine removal. The Tribunal held that loose sheets and private records, without corroborative evidence of procurement of raw materials, manufacture, transport, buyer identity, or receipt of unaccounted consideration, cannot substantiate clandestine clearance. It further held that statements of directors were inadmissible as evidence due to non-compliance with mandatory cross-examination requirements under S.9D of the Central Excise Act, 1944, and the buyers' statements did not support the Revenue's case. Absence of enquiry into production capacity, power consumption, manpower and transporters reinforced the finding that there was no positive, tangible evidence of evasion. en-us Tue, 06 Aug 2024 00:00:00 +0530 Fri, 05 Dec 2025 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465087 CESTAT Ahmedabad allowed the appeal, setting aside the demand of duty, interest and penalties for alleged clandestine removal. The Tribunal held that loose sheets and private records, without corroborative evidence of procurement of raw materials, manufacture, transport, buyer identity, or receipt of unaccounted consideration, cannot substantiate clandestine clearance. It further held that statements of directors were inadmissible as evidence due to non-compliance with mandatory cross-examination requirements under S.9D of the Central Excise Act, 1944, and the buyers' statements did not support the Revenue's case. Absence of enquiry into production capacity, power consumption, manpower and transporters reinforced the finding that there was no positive, tangible evidence of evasion. Case-Laws Central Excise Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465087