https://www.taxtmi.com/caselaws?id=52693 Clandestine manufacture and clearance of cotton yarn require affirmative, corroborative evidence; private notebooks and statements alone are insufficient where their entries are discrepant and do not reliably reflect production or removals. The absence of supporting proof of raw-material purchases, manufacturing activity, labour payments, electricity consumption, and sales undermined the allegation. Inconsistencies between the seized notebooks, weighbridge slips, and job-work charge records further weakened the evidentiary basis. The demand founded solely on the seized notebooks was therefore unsustainable, and the order setting aside the demand was upheld. en-us Fri, 20 Feb 2004 00:00:00 +0530 Mon, 22 Jul 2024 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52693 Clandestine manufacture and clearance of cotton yarn require affirmative, corroborative evidence; private notebooks and statements alone are insufficient where their entries are discrepant and do not reliably reflect production or removals. The absence of supporting proof of raw-material purchases, manufacturing activity, labour payments, electricity consumption, and sales undermined the allegation. Inconsistencies between the seized notebooks, weighbridge slips, and job-work charge records further weakened the evidentiary basis. The demand founded solely on the seized notebooks was therefore unsustainable, and the order setting aside the demand was upheld. Case-Laws Central Excise Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52693