https://www.taxtmi.com/caselaws?id=80989 In clandestine excise cases, the department bears the burden of proving unaccounted manufacture and removal, though it may rely on circumstantial evidence. Bank-linked stock statements and physical stock verification, without independent proof of actual production and clearance, were treated in the majority view as insufficient to sustain the allegation. Admissions in civil pleadings are relevant but not conclusive in taxing proceedings, and statements made for a different purpose cannot by themselves establish clandestine removal without corroboration. The commentary notes that the majority favoured the assessee on both evidentiary issues, but the reference was ultimately resolved for the revenue, resulting in dismissal of the appeal and confirmation of duty and penalty. en-us Fri, 04 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80989 In clandestine excise cases, the department bears the burden of proving unaccounted manufacture and removal, though it may rely on circumstantial evidence. Bank-linked stock statements and physical stock verification, without independent proof of actual production and clearance, were treated in the majority view as insufficient to sustain the allegation. Admissions in civil pleadings are relevant but not conclusive in taxing proceedings, and statements made for a different purpose cannot by themselves establish clandestine removal without corroboration. The commentary notes that the majority favoured the assessee on both evidentiary issues, but the reference was ultimately resolved for the revenue, resulting in dismissal of the appeal and confirmation of duty and penalty. Case-Laws Central Excise Fri, 04 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80989