https://www.taxtmi.com/caselaws?id=82657 Clandestine removal of excisable goods cannot be sustained on police information, stock verification or private records alone unless the revenue proves that the goods were manufactured by the assessee, actually removed without duty payment, and supported by reliable evidence. Where the adjudication order records no finding that the seized goods were not stolen goods, does not establish actual removal, and fails to authenticate disputed private records or reconcile stock discrepancies, the charge rests only on assumptions and surmises. On these facts, the allegation of duty evasion failed and the impugned order was not sustainable. en-us Fri, 30 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82657 Clandestine removal of excisable goods cannot be sustained on police information, stock verification or private records alone unless the revenue proves that the goods were manufactured by the assessee, actually removed without duty payment, and supported by reliable evidence. Where the adjudication order records no finding that the seized goods were not stolen goods, does not establish actual removal, and fails to authenticate disputed private records or reconcile stock discrepancies, the charge rests only on assumptions and surmises. On these facts, the allegation of duty evasion failed and the impugned order was not sustainable. Case-Laws Central Excise Fri, 30 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82657