https://www.taxtmi.com/caselaws?id=51142 The dominant issue was whether alleged clandestine manufacture/removal and shortages/non-maintenance of statutory records could be sustained solely on a seized private notebook. The Tribunal held that the notebook was inadmissible and non-conclusive because the purported scribe (the accountant present during investigation) was not examined to prove the entries, and the Department failed to establish the necessary evidentiary links such as manufacture, buyers, transport, or removal, particularly given the regulatory requirements (permissions/insurance) for handling controlled explosives. In the absence of corroborative evidence, the duty demand and associated penalties were unsustainable; the impugned order was set aside and the appeals were allowed. en-us Tue, 22 Jan 2002 00:00:00 +0530 Tue, 23 Dec 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51142 The dominant issue was whether alleged clandestine manufacture/removal and shortages/non-maintenance of statutory records could be sustained solely on a seized private notebook. The Tribunal held that the notebook was inadmissible and non-conclusive because the purported scribe (the accountant present during investigation) was not examined to prove the entries, and the Department failed to establish the necessary evidentiary links such as manufacture, buyers, transport, or removal, particularly given the regulatory requirements (permissions/insurance) for handling controlled explosives. In the absence of corroborative evidence, the duty demand and associated penalties were unsustainable; the impugned order was set aside and the appeals were allowed. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51142