https://www.taxtmi.com/caselaws?id=784885 Clandestine manufacture and clandestine clearance of excisable goods was established by a private diary recovered during search and by admissions in statements; the recovered document was held admissible and entitled to a legal presumption as to correctness, leading to its evidential weight. The partners admissions and partial payment of duty corroborated clandestine clearances, obviating the need for independent proof of those facts. Reliance on prior cases was rejected where facts differed, and arguments previously made before the adjudicating authority were held precluded by res judicata, resulting in dismissal of the appeal. en-us Wed, 07 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784885 Clandestine manufacture and clandestine clearance of excisable goods was established by a private diary recovered during search and by admissions in statements; the recovered document was held admissible and entitled to a legal presumption as to correctness, leading to its evidential weight. The partners admissions and partial payment of duty corroborated clandestine clearances, obviating the need for independent proof of those facts. Reliance on prior cases was rejected where facts differed, and arguments previously made before the adjudicating authority were held precluded by res judicata, resulting in dismissal of the appeal. Case-Laws Central Excise Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784885