https://www.taxtmi.com/caselaws?id=75494 Clandestine removal can be established through private records, labour contractor records and corroborative statements, and the tribunal treated such evidence as sufficient to sustain findings of unaccounted receipt of scrap and unrecorded production. Duty, however, must be re-computed on the correct assessable value with admissible modvat and cum-duty benefit, while the dispute on irregular modvat credit for imported scrap required reconsideration on the full evidence rather than reliance on end use certificates alone. Confiscation was maintained, but the redemption fine was reduced. en-us Wed, 01 Apr 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75494 Clandestine removal can be established through private records, labour contractor records and corroborative statements, and the tribunal treated such evidence as sufficient to sustain findings of unaccounted receipt of scrap and unrecorded production. Duty, however, must be re-computed on the correct assessable value with admissible modvat and cum-duty benefit, while the dispute on irregular modvat credit for imported scrap required reconsideration on the full evidence rather than reliance on end use certificates alone. Confiscation was maintained, but the redemption fine was reduced. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75494