Clandestine removal requires positive corroboration; a lone inward-outward register entry is not enough.

Clandestine removal of excisable goods cannot be sustained on a solitary inward-outward register entry without positive corroborative evidence. The material must be supported by independent verification, such as evidence from the truck owner, sales tax check post, or other authorities, to establish that the disputed clearance actually occurred. Where the surrounding circumstances make the Revenue version improbable, the allegation fails. The stated principle is that clandestine removal must be proved by reliable corroborative evidence and cannot rest on an uncorroborated private record entry.

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Issues: Whether the allegation of clandestine removal of excisable goods could be sustained on the basis of an inward-outward register entry alone without positive corroborative evidence.

Analysis: The only material against the assessee was an entry in the inward-outward register. There was no supporting evidence from verification of the truck owner, sales tax check post, or any other authority to establish that the disputed clearance had in fact taken place on the alleged date. The circumstances also made the Revenue version improbable, as the entries reflected movement to Calcutta on the same truck on consecutive dates within a very short span.

Conclusion: The allegation of clandestine removal was not proved by sufficient positive evidence and could not be sustained.

Ratio Decidendi: Clandestine removal of excisable goods must be established by positive corroborative evidence and cannot rest on a solitary uncorroborated entry in a private record.

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