https://www.taxtmi.com/caselaws?id=50989 Clandestine manufacture and removal allegations require reliable independent corroboration beyond private notebooks and a retracted statement, such as evidence of raw-material procurement, power use, labour, customer-wise removals, or sale proceeds. Duty liability for alleged clearance of dutiable goods as exempt goods requires evidence displacing invoices, bank realisations, and assessed returns. Undervaluation through a marketing agent requires proof of mutuality of interest or related-person status. Clubbing of unit clearances for SSI exemption requires cogent material showing sham fragmentation, rather than independent operations without financial flow-back. en-us Tue, 26 Jun 2001 00:00:00 +0530 Tue, 21 Sep 2010 11:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50989 Clandestine manufacture and removal allegations require reliable independent corroboration beyond private notebooks and a retracted statement, such as evidence of raw-material procurement, power use, labour, customer-wise removals, or sale proceeds. Duty liability for alleged clearance of dutiable goods as exempt goods requires evidence displacing invoices, bank realisations, and assessed returns. Undervaluation through a marketing agent requires proof of mutuality of interest or related-person status. Clubbing of unit clearances for SSI exemption requires cogent material showing sham fragmentation, rather than independent operations without financial flow-back. Case-Laws Central Excise Tue, 26 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50989