https://www.taxtmi.com/caselaws?id=81548 Clandestine removal of excisable goods cannot be established merely from private register entries and statements where they do not show clear, reliable and corroborative proof of finished goods leaving the factory; on the facts, transport documents and gate passes tallied, so the demand and penalty were not sustainable. A further demand for soap manufactured without the aid of power also failed because the manufacture was already within departmental knowledge, and the extended demand could not be maintained on that basis. The impugned order was therefore set aside and relief was granted to the assessee. en-us Mon, 12 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81548 Clandestine removal of excisable goods cannot be established merely from private register entries and statements where they do not show clear, reliable and corroborative proof of finished goods leaving the factory; on the facts, transport documents and gate passes tallied, so the demand and penalty were not sustainable. A further demand for soap manufactured without the aid of power also failed because the manufacture was already within departmental knowledge, and the extended demand could not be maintained on that basis. The impugned order was therefore set aside and relief was granted to the assessee. Case-Laws Central Excise Mon, 12 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81548