https://www.taxtmi.com/caselaws?id=801302 Central-excise allegations of clandestine manufacture, removal, under-invoicing, or undervaluation require admissible, cogent evidence independently linking the assessee to unaccounted production, clearance, or additional consideration. Third-party records require corroboration through material such as raw-material procurement, production, electricity use, transport movement, or receipt of unaccounted funds. Computer-generated printouts require statutory compliance, certification, and established custody; unidentified handwritten ledgers lack reliability without proven authorship and provenance. Witness statements require examination and an opportunity for cross-examination under the applicable procedure. Transaction value cannot be displaced solely by uncorroborated third-party rates, and penalties require a sustainable duty basis and proof of knowing involvement. en-us Thu, 15 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801302 Central-excise allegations of clandestine manufacture, removal, under-invoicing, or undervaluation require admissible, cogent evidence independently linking the assessee to unaccounted production, clearance, or additional consideration. Third-party records require corroboration through material such as raw-material procurement, production, electricity use, transport movement, or receipt of unaccounted funds. Computer-generated printouts require statutory compliance, certification, and established custody; unidentified handwritten ledgers lack reliability without proven authorship and provenance. Witness statements require examination and an opportunity for cross-examination under the applicable procedure. Transaction value cannot be displaced solely by uncorroborated third-party rates, and penalties require a sustainable duty basis and proof of knowing involvement. Case-Laws Central Excise Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801302