https://www.taxtmi.com/caselaws?id=51501 Allegations of clandestine manufacture and removal of excisable goods require positive and tangible evidence of suppressed production and removal; supplier statements, sales tax records and surrounding circumstances alone are insufficient where there is no proof of excess input consumption, abnormal power use, stock discrepancy, or other direct link to the factory. Uncorroborated third-party statements, especially when cross-examination is sought, cannot by themselves sustain the charge. As the foundational allegation failed, the related duty demand, penalties and extended limitation could not survive. en-us Fri, 28 Jun 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51501 Allegations of clandestine manufacture and removal of excisable goods require positive and tangible evidence of suppressed production and removal; supplier statements, sales tax records and surrounding circumstances alone are insufficient where there is no proof of excess input consumption, abnormal power use, stock discrepancy, or other direct link to the factory. Uncorroborated third-party statements, especially when cross-examination is sought, cannot by themselves sustain the charge. As the foundational allegation failed, the related duty demand, penalties and extended limitation could not survive. Case-Laws Central Excise Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51501