https://www.taxtmi.com/caselaws?id=76748 Private records recovered during a raid were considered insufficient by themselves to establish clandestine production and removal of goods for the relevant period. The Court stated that such a charge must be supported by positive evidence, even where the recovered material is read with other supporting evidence. On that basis, the issue was answered against the revenue and in favour of the assessee. en-us Mon, 22 Mar 2010 00:00:00 +0530 Sat, 30 Aug 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76748 Private records recovered during a raid were considered insufficient by themselves to establish clandestine production and removal of goods for the relevant period. The Court stated that such a charge must be supported by positive evidence, even where the recovered material is read with other supporting evidence. On that basis, the issue was answered against the revenue and in favour of the assessee. Case-Laws Central Excise Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76748