https://www.taxtmi.com/caselaws?id=788992 A demand for central excise duty based on alleged clandestine removal was unsustainable where it rested mainly on third-party records and untested statements, without corroboration from the assessee's premises. Statements could not be relied on unless tested in the manner required by Section 9D of the Central Excise Act, 1944, and the absence of evidence such as stock discrepancies, excess raw material use, transport trail, sale proceeds or power-consumption data left the allegation unproved. The duty demand and consequential penalty were therefore set aside. en-us Mon, 30 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788992 A demand for central excise duty based on alleged clandestine removal was unsustainable where it rested mainly on third-party records and untested statements, without corroboration from the assessee's premises. Statements could not be relied on unless tested in the manner required by Section 9D of the Central Excise Act, 1944, and the absence of evidence such as stock discrepancies, excess raw material use, transport trail, sale proceeds or power-consumption data left the allegation unproved. The duty demand and consequential penalty were therefore set aside. Case-Laws Central Excise Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788992