https://www.taxtmi.com/caselaws?id=74056 A private notebook with unauthenticated, overwritten and corrected entries could not, by itself, prove clandestine removal of excisable goods. The record was maintained by labourers, and no corroborative evidence was produced from raw material consumption, actual manufacture, packing, clearance, stock variation or other independent records. In the absence of supporting material, the alleged clandestine manufacture and removal was not established, so the duty demand and penalty were unsustainable. The impugned order was therefore set aside. en-us Thu, 01 Dec 1988 00:00:00 +0530 Tue, 28 Oct 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74056 A private notebook with unauthenticated, overwritten and corrected entries could not, by itself, prove clandestine removal of excisable goods. The record was maintained by labourers, and no corroborative evidence was produced from raw material consumption, actual manufacture, packing, clearance, stock variation or other independent records. In the absence of supporting material, the alleged clandestine manufacture and removal was not established, so the duty demand and penalty were unsustainable. The impugned order was therefore set aside. Case-Laws Customs Thu, 01 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74056