https://www.taxtmi.com/caselaws?id=50650 An allegation of clandestine manufacture and removal of yarn must be proved by reliable, corroborated evidence meeting the requisite standard of probability. The creel register was held insufficient on its own because its entries and abbreviations were ambiguous and not shown to exclusively record non-duty-paid yarn movements. Promptly retracted statements also lost evidentiary value and could not safely serve as corroboration. As the investigation remained incomplete on inputs, purchasers, and surrounding circumstances, the department failed to discharge the burden of proof. The demand and penalties could not therefore be sustained. en-us Mon, 03 Sep 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50650 An allegation of clandestine manufacture and removal of yarn must be proved by reliable, corroborated evidence meeting the requisite standard of probability. The creel register was held insufficient on its own because its entries and abbreviations were ambiguous and not shown to exclusively record non-duty-paid yarn movements. Promptly retracted statements also lost evidentiary value and could not safely serve as corroboration. As the investigation remained incomplete on inputs, purchasers, and surrounding circumstances, the department failed to discharge the burden of proof. The demand and penalties could not therefore be sustained. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50650