https://www.taxtmi.com/caselaws?id=789358 Search panchnamas were found unreliable where the witnesses were not local inhabitants and no recorded justification explained the absence of local respectable witnesses, so the search record could not be used against the assessee. Statements recorded under section 14 were also held inadmissible because the mandatory procedure under section 9D was not followed and the makers were not examined for cross-examination. With both the panchnamas and statements excluded, there was no reliable evidence proving manufacture, financing, control, or ownership of the alleged clandestine pan masala and gutkha. The demand of duty, interest, penalty, and confiscation therefore could not be sustained. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789358 Search panchnamas were found unreliable where the witnesses were not local inhabitants and no recorded justification explained the absence of local respectable witnesses, so the search record could not be used against the assessee. Statements recorded under section 14 were also held inadmissible because the mandatory procedure under section 9D was not followed and the makers were not examined for cross-examination. With both the panchnamas and statements excluded, there was no reliable evidence proving manufacture, financing, control, or ownership of the alleged clandestine pan masala and gutkha. The demand of duty, interest, penalty, and confiscation therefore could not be sustained. Case-Laws Central Excise Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789358