https://www.taxtmi.com/caselaws?id=791591 Duty, interest and penalty cannot be sustained where, after remand, the adjudicating authority fails to properly verify declarations, challans, balance sheets and movement records that support trading activity and stock movement. Reliance on computer printouts is also impermissible unless the statutory conditions for admissibility are satisfied. On the facts recorded, the finding of clandestine manufacture and clearance lacked proper evidentiary support, and the demand, including the partner's penalty, was set aside. en-us Fri, 06 Feb 2026 00:00:00 +0530 Wed, 13 May 2026 17:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791591 Duty, interest and penalty cannot be sustained where, after remand, the adjudicating authority fails to properly verify declarations, challans, balance sheets and movement records that support trading activity and stock movement. Reliance on computer printouts is also impermissible unless the statutory conditions for admissibility are satisfied. On the facts recorded, the finding of clandestine manufacture and clearance lacked proper evidentiary support, and the demand, including the partner's penalty, was set aside. Case-Laws Central Excise Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791591