https://www.taxtmi.com/caselaws?id=52394 Duty demands based on private diaries or notebook entries require independent corroboration; unverified entries alone, especially where cross-examination of the person relied upon is denied, cannot sustain findings of undervaluation and violate natural justice. On that basis, the duty demand, redemption fine, interest and consequential penalties against the manufacturers were set aside. Penalty under Rule 26 for alleged abetment also depends on a sustainable case against the principal noticees and, in any event, cannot be imposed on a firm as such without the necessary legal foundation. The buyer firm's penalty was therefore set aside and consequential relief followed. en-us Thu, 18 Sep 2003 00:00:00 +0530 Mon, 29 Dec 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52394 Duty demands based on private diaries or notebook entries require independent corroboration; unverified entries alone, especially where cross-examination of the person relied upon is denied, cannot sustain findings of undervaluation and violate natural justice. On that basis, the duty demand, redemption fine, interest and consequential penalties against the manufacturers were set aside. Penalty under Rule 26 for alleged abetment also depends on a sustainable case against the principal noticees and, in any event, cannot be imposed on a firm as such without the necessary legal foundation. The buyer firm's penalty was therefore set aside and consequential relief followed. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52394