https://www.taxtmi.com/caselaws?id=78481 Clandestine excise duty demands cannot rest on assumptions that job workers were fictitious; the Revenue must prove undeclared procurement, removal, or clearance of excisable goods by tangible evidence. Where the assessee produces shipping bills, invoices, bank realisation certificates, DEEC books and export-obligation discharge certificates showing manufacture for export and fulfilment of export conditions, those documents may rebut allegations of clandestine clearance. On that footing, duty demand and penalties are not sustainable when suspicion is unsupported by corroborative evidence. en-us Wed, 27 Jan 2010 00:00:00 +0530 Fri, 19 Nov 2010 18:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78481 Clandestine excise duty demands cannot rest on assumptions that job workers were fictitious; the Revenue must prove undeclared procurement, removal, or clearance of excisable goods by tangible evidence. Where the assessee produces shipping bills, invoices, bank realisation certificates, DEEC books and export-obligation discharge certificates showing manufacture for export and fulfilment of export conditions, those documents may rebut allegations of clandestine clearance. On that footing, duty demand and penalties are not sustainable when suspicion is unsupported by corroborative evidence. Case-Laws Central Excise Wed, 27 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78481