https://www.taxtmi.com/caselaws?id=81542 Confiscation and duty demands for alleged clandestine removal of branded biris and biri tobacco cannot be sustained on inference alone; the Department must prove clandestine production, clearance, or unauthorised transport with tangible evidence. Where findings rely on undisclosed records or assumptions, and the assessee is denied relevant material, adverse conclusions on removal, storage, or non-accountal fail. Confiscation of biri leaves alleged to have concealed contraband tobacco also requires adequate seizure material and proof of concealment. General penalties fall with the substantive allegations, but a proved technical breach of the gate-pass procedure may still attract a limited penalty for contravention of procedural control rules. en-us Tue, 30 Jul 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81542 Confiscation and duty demands for alleged clandestine removal of branded biris and biri tobacco cannot be sustained on inference alone; the Department must prove clandestine production, clearance, or unauthorised transport with tangible evidence. Where findings rely on undisclosed records or assumptions, and the assessee is denied relevant material, adverse conclusions on removal, storage, or non-accountal fail. Confiscation of biri leaves alleged to have concealed contraband tobacco also requires adequate seizure material and proof of concealment. General penalties fall with the substantive allegations, but a proved technical breach of the gate-pass procedure may still attract a limited penalty for contravention of procedural control rules. Case-Laws Central Excise Tue, 30 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81542