https://www.taxtmi.com/caselaws?id=799185 Investigation statements in central excise proceedings require statutory evidentiary safeguards: unless exceptional circumstances apply, the maker must be examined, the statement admitted through a reasoned determination, and cross-examination allowed. Electronic data and computer printouts require prescribed conditions and a certificate identifying the record, device, production method, and operational conditions. Non-compliant statements and electronic material are inadmissible. Allegations of clandestine manufacture and clearance must additionally rest on tangible, cogent, independently corroborated evidence of manufacture, removal, transport, buyers, sale proceeds, capacity, electricity use, or labour where relevant. Without compliant evidence and corroboration, duty, interest, and penalty demands for alleged clandestine removal are unsustainable. en-us Thu, 17 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799185 Investigation statements in central excise proceedings require statutory evidentiary safeguards: unless exceptional circumstances apply, the maker must be examined, the statement admitted through a reasoned determination, and cross-examination allowed. Electronic data and computer printouts require prescribed conditions and a certificate identifying the record, device, production method, and operational conditions. Non-compliant statements and electronic material are inadmissible. Allegations of clandestine manufacture and clearance must additionally rest on tangible, cogent, independently corroborated evidence of manufacture, removal, transport, buyers, sale proceeds, capacity, electricity use, or labour where relevant. Without compliant evidence and corroboration, duty, interest, and penalty demands for alleged clandestine removal are unsustainable. Case-Laws Central Excise Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799185