https://www.taxtmi.com/caselaws?id=783144 CESTAT allowed the appeal, setting aside the findings of clandestine manufacture and removal. It held that the statements of the appellant's spouse and others, having been retracted and not proven voluntary, could not be treated as reliable substantive evidence, and must be excluded. Apart from such statements, the Revenue produced no independent corroborative material to link the goods found at the appellant's residence with the alleged factory premises or to prove clandestine clearances. Loose papers and documents seized were also not substantiated through investigation. Consequently, the demand of duty, confiscation of goods and currency seized from the residence, and penalty on the appellant were unsustainable and were quashed. en-us Tue, 09 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783144 CESTAT allowed the appeal, setting aside the findings of clandestine manufacture and removal. It held that the statements of the appellant's spouse and others, having been retracted and not proven voluntary, could not be treated as reliable substantive evidence, and must be excluded. Apart from such statements, the Revenue produced no independent corroborative material to link the goods found at the appellant's residence with the alleged factory premises or to prove clandestine clearances. Loose papers and documents seized were also not substantiated through investigation. Consequently, the demand of duty, confiscation of goods and currency seized from the residence, and penalty on the appellant were unsustainable and were quashed. Case-Laws Central Excise Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783144