https://www.taxtmi.com/caselaws?id=80037 Discrepancies in RG1 and production records, including double entries, non-posting and mismatch with gate passes, were found insufficient to prove clandestine removal where the explanation of faulty accounting remained plausible. In the absence of further enquiry or positive corroborative evidence of illicit removal, mere irregular maintenance of the statutory register did not establish clandestine clearance. The allegation of clandestine removal therefore failed, and the duty demand and penalty could not be sustained. en-us Thu, 22 Jun 1989 00:00:00 +0530 Tue, 14 Jun 2011 12:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80037 Discrepancies in RG1 and production records, including double entries, non-posting and mismatch with gate passes, were found insufficient to prove clandestine removal where the explanation of faulty accounting remained plausible. In the absence of further enquiry or positive corroborative evidence of illicit removal, mere irregular maintenance of the statutory register did not establish clandestine clearance. The allegation of clandestine removal therefore failed, and the duty demand and penalty could not be sustained. Case-Laws Central Excise Thu, 22 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80037