https://www.taxtmi.com/caselaws?id=50827 Allegations of clandestine manufacture and removal of excisable goods must be proved by cogent, correlated evidence of actual production and clearance; dealer and wholesaler records or statements alone are only corroborative and cannot sustain duty and penalty without linkage to the manufacturer's own production, raw material, electricity, and clearance records. Where the adjudication did not properly examine the appellant's records or answer the objections raised, the duty confirmation and penalty required reconsideration. The orders were set aside and the matter was remanded for de novo adjudication after an effective hearing. en-us Wed, 16 May 2001 00:00:00 +0530 Fri, 17 Sep 2010 15:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50827 Allegations of clandestine manufacture and removal of excisable goods must be proved by cogent, correlated evidence of actual production and clearance; dealer and wholesaler records or statements alone are only corroborative and cannot sustain duty and penalty without linkage to the manufacturer's own production, raw material, electricity, and clearance records. Where the adjudication did not properly examine the appellant's records or answer the objections raised, the duty confirmation and penalty required reconsideration. The orders were set aside and the matter was remanded for de novo adjudication after an effective hearing. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50827