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    Central Excise

    Clandestine manufacture and removal - sponge iron - clandestine...

    Director's Statement Alone Insufficient for Proving Clandestine Sponge Iron Clearance; Department Must Provide Clear Evidence.

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    Central ExciseJune 19, 2019Case LawsAT

    Clandestine manufacture and removal - sponge iron - clandestine clearance cannot be established merely on the basis of statement of the Director who has alleged coercion and undue influence exhorted on him for extracting confession - burden lies on the Department to prove the charge against the assessee with proper and cogent evidence - demand is not sustainable

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