https://www.taxtmi.com/caselaws?id=82612 A charge of clandestine removal in excise proceedings must be proved by credible, corroborative evidence. Prescribed vouchers and statutory records supported receipt of raw material, while the Department relied mainly on a retracted statement and uncorroborated diary entries, which were insufficient to establish manipulation or excess production. The explanation for the entries and stock discrepancy was supported by affidavits, and no clinching material showed clandestine manufacture and removal. The duty demand, confiscation and penalty therefore could not be sustained, and the impugned adjudication was set aside in favour of the assessee. en-us Mon, 31 May 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82612 A charge of clandestine removal in excise proceedings must be proved by credible, corroborative evidence. Prescribed vouchers and statutory records supported receipt of raw material, while the Department relied mainly on a retracted statement and uncorroborated diary entries, which were insufficient to establish manipulation or excess production. The explanation for the entries and stock discrepancy was supported by affidavits, and no clinching material showed clandestine manufacture and removal. The duty demand, confiscation and penalty therefore could not be sustained, and the impugned adjudication was set aside in favour of the assessee. Case-Laws Central Excise Mon, 31 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82612