https://www.taxtmi.com/caselaws?id=86668 Proof of clandestine removal requires reliable, corroborated evidence; alleged stock shortages based only on estimation and a retracted statement are insufficient. Seized pocket ledgers and loose papers cannot be treated as the complete account of an assessee unless their connection with business transactions is established and the entries are independently corroborated. Where the department fails to prove shortages and unaccounted removals, the basis for duty demand and extended limitation also falls away. Penal liability cannot be sustained without proper notice proposing such penalty. en-us Fri, 11 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 13:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86668 Proof of clandestine removal requires reliable, corroborated evidence; alleged stock shortages based only on estimation and a retracted statement are insufficient. Seized pocket ledgers and loose papers cannot be treated as the complete account of an assessee unless their connection with business transactions is established and the entries are independently corroborated. Where the department fails to prove shortages and unaccounted removals, the basis for duty demand and extended limitation also falls away. Penal liability cannot be sustained without proper notice proposing such penalty. Case-Laws Central Excise Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86668