https://www.taxtmi.com/caselaws?id=86375 A demand for clandestine removal based on inventory comparison requires a correct reconciliation of factory opening stock, production and factory closing stock. Where the department's calculation included depot stock or vehicles in transit without proper segregation, the basis for alleging clandestine removal was found unreliable. The demand and penalty relating to 1308 vehicles were therefore set aside and remanded for de novo adjudication. Separately, the challenge to the demand on 321 vehicles was not pressed, so that part of the adjudication remained undisturbed and the demand was upheld. en-us Tue, 28 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 13:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86375 A demand for clandestine removal based on inventory comparison requires a correct reconciliation of factory opening stock, production and factory closing stock. Where the department's calculation included depot stock or vehicles in transit without proper segregation, the basis for alleging clandestine removal was found unreliable. The demand and penalty relating to 1308 vehicles were therefore set aside and remanded for de novo adjudication. Separately, the challenge to the demand on 321 vehicles was not pressed, so that part of the adjudication remained undisturbed and the demand was upheld. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86375