https://www.taxtmi.com/caselaws?id=76008 The High Court upheld the decision that octroi receipts alone are insufficient to prove clandestine removal of goods without evidence connecting them to the assessee. The Court found that the lack of references to the assessee's name or bill numbers on the octroi receipts undermined their evidentiary value. It emphasized the necessity of establishing a clear link between documentary evidence and the accused party to support allegations effectively. The judgment underscores the importance of concrete evidence and a strong factual basis in legal proceedings concerning clandestine activities. en-us Thu, 18 Mar 2010 00:00:00 +0530 Thu, 14 Oct 2010 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76008 The High Court upheld the decision that octroi receipts alone are insufficient to prove clandestine removal of goods without evidence connecting them to the assessee. The Court found that the lack of references to the assessee's name or bill numbers on the octroi receipts undermined their evidentiary value. It emphasized the necessity of establishing a clear link between documentary evidence and the accused party to support allegations effectively. The judgment underscores the importance of concrete evidence and a strong factual basis in legal proceedings concerning clandestine activities. Case-Laws Central Excise Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76008