https://www.taxtmi.com/caselaws?id=53029 Private records relied on for an excise duty demand must be credibly linked to the assessee and supported by corroborative evidence of clandestine manufacture and clearance. Doubts over the seized notebook's identity, origin and ownership, together with the absence of signatures and evidence of raw-material procurement or unrecorded production, undermined reliance on its entries. Matching entries, customer details and recovery from the premises were advanced to support the demand, but the evidentiary dispute centred on whether those factors sufficiently established clandestine activity. The duty demand and penalties were set aside in all three appeals for lack of tangible corroboration. en-us Thu, 29 Jul 2004 00:00:00 +0530 Sat, 09 Oct 2010 11:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53029 Private records relied on for an excise duty demand must be credibly linked to the assessee and supported by corroborative evidence of clandestine manufacture and clearance. Doubts over the seized notebook's identity, origin and ownership, together with the absence of signatures and evidence of raw-material procurement or unrecorded production, undermined reliance on its entries. Matching entries, customer details and recovery from the premises were advanced to support the demand, but the evidentiary dispute centred on whether those factors sufficiently established clandestine activity. The duty demand and penalties were set aside in all three appeals for lack of tangible corroboration. Case-Laws Central Excise Thu, 29 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53029