https://www.taxtmi.com/caselaws?id=82974 In alleged clandestine manufacture and removal of tread rubber, the Department failed to prove the charge with acceptable legal evidence. Reliance on an uncorroborated account, retracted or denied statements, and documents not satisfactorily linked to the assessee was held insufficient, particularly where the investigation was incomplete and material omissions remained unexplained. In penal matters of clandestine removal, the burden lies on the Department to establish the allegation, and suspicion cannot replace proof. The assessee was therefore given the benefit of doubt. en-us Thu, 24 Dec 1992 00:00:00 +0530 Thu, 11 Dec 2025 23:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82974 In alleged clandestine manufacture and removal of tread rubber, the Department failed to prove the charge with acceptable legal evidence. Reliance on an uncorroborated account, retracted or denied statements, and documents not satisfactorily linked to the assessee was held insufficient, particularly where the investigation was incomplete and material omissions remained unexplained. In penal matters of clandestine removal, the burden lies on the Department to establish the allegation, and suspicion cannot replace proof. The assessee was therefore given the benefit of doubt. Case-Laws Central Excise Thu, 24 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82974