Excise demands rejected due to lack of evidence, retracted statements.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon in isolation. Cross-examination must be allowed when requested for statements relied upon. Clandestine clearance allegations require substantial evidence from the Revenue, which was lacking in this case. Demands and penalties were set aside due to lack of merits and insufficient evidence presented by the Revenue.....