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2015 (7) TMI 501 - AT - Central ExciseClandestine manufacture and removal of excisable goods - Imposition of interest and equivalent penalty - Demand based on confession statements made by some people - statements recorded were retracted subsequently by way failing affidavits within a few days - Held that:- It is now a well understood principle that a case of clandestine activity cannot be established simply on the basis of few confessional statements, which are retracted by the persons. In the case of Commissioner of Central Excise vs Saakeen Alloys Pvt. Ltd. [2014 (5) TMI 606 - GUJARAT HIGH COURT] it has been held by Hon ble Gujarat High Court that in the absence of other corroborative evidences confessional statements along are not sufficient to establish the case of clandestine manufacture and removal. - case of clandestine manufacture and clearance is not established against the appellant - Decided in favour of assessee.
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