https://www.taxtmi.com/caselaws?id=793913 Statements recorded during investigation cannot be used as substantive evidence unless the Section 9D procedure is strictly followed, including examination of the maker or a recorded basis for the statutory exception; without that compliance, they are unreliable for sustaining a demand. Seized papers, notebooks and computer-derived material are admissible only if the Section 36B foundational requirements are met and the required certificate is produced; unsigned, unverified and selectively used records do not satisfy that standard. A charge of clandestine manufacture and removal must be proved by independent, corroborative evidence, not assumption or presumption. On that footing, the duty, interest and penalty demand could not survive. en-us Tue, 23 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793913 Statements recorded during investigation cannot be used as substantive evidence unless the Section 9D procedure is strictly followed, including examination of the maker or a recorded basis for the statutory exception; without that compliance, they are unreliable for sustaining a demand. Seized papers, notebooks and computer-derived material are admissible only if the Section 36B foundational requirements are met and the required certificate is produced; unsigned, unverified and selectively used records do not satisfy that standard. A charge of clandestine manufacture and removal must be proved by independent, corroborative evidence, not assumption or presumption. On that footing, the duty, interest and penalty demand could not survive. Case-Laws Central Excise Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793913