https://www.taxtmi.com/caselaws?id=466740 Where demands and penalties rest solely on uncorroborated stock shortages and statements recorded during inquiry, the absence of opportunity for cross-examination and lack of independent corroboration render such demands unsustainable and must be set aside. Production of ARE-3/CT-3 re-warehousing certificates, in absence of evidence of forgery or diversion at consignee end, shifts primary liability away from the consignor and defeats demands against the consignor. Concurrent demands claiming duty on both finished goods and the raw materials used to produce them are impermissible; any duty for diversion should be confined to finished goods only. en-us Fri, 11 Apr 2025 00:00:00 +0530 Wed, 18 Feb 2026 20:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466740 Where demands and penalties rest solely on uncorroborated stock shortages and statements recorded during inquiry, the absence of opportunity for cross-examination and lack of independent corroboration render such demands unsustainable and must be set aside. Production of ARE-3/CT-3 re-warehousing certificates, in absence of evidence of forgery or diversion at consignee end, shifts primary liability away from the consignor and defeats demands against the consignor. Concurrent demands claiming duty on both finished goods and the raw materials used to produce them are impermissible; any duty for diversion should be confined to finished goods only. Case-Laws Central Excise Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466740