https://www.taxtmi.com/caselaws?id=76749 Private records recovered during a raid are not enough by themselves; clandestine production and removal must still be established by positive evidence. Even where some material suggests an attempt to evade detection, the evidentiary basis must be sufficient to prove the alleged clandestine manufacture and removal for the relevant period. On the facts discussed, the material was found inadequate to sustain the Revenue's case, and the issue was answered against the Revenue and in favour of the assessee. en-us Mon, 22 Mar 2010 00:00:00 +0530 Mon, 30 Aug 2010 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76749 Private records recovered during a raid are not enough by themselves; clandestine production and removal must still be established by positive evidence. Even where some material suggests an attempt to evade detection, the evidentiary basis must be sufficient to prove the alleged clandestine manufacture and removal for the relevant period. On the facts discussed, the material was found inadequate to sustain the Revenue's case, and 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=76749