Clandestine removal of goods - Recovery of incriminating ...

Third-Party Statements Alone Insufficient as Evidence in Central Excise Cases Without Independent Corroboration.

September 1, 2015

Case Laws     Central Excise     AT

Clandestine removal of goods - Recovery of incriminating documents - The uncorroborated statements of third party cannot be adopted as an evidence, without corroboration from an independent source though such statements can be of some value but cannot be solely relied upon for the purpose of holding against the assessee. - AT

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