https://www.taxtmi.com/caselaws?id=88171 Evidence of clandestine removal of processed man-made fabrics was found insufficient where the record did not displace the explanation that shortages could arise from ordinary batch processing, stitching of grey fabrics for dyeing and printing, and later segregation after finishing. The burden remained on the Department to prove clandestine removal, and that burden was not discharged on the material available. As a result, the duty demand and penalty could not be sustained, and the assessee obtained relief. en-us Fri, 20 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 16:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88171 Evidence of clandestine removal of processed man-made fabrics was found insufficient where the record did not displace the explanation that shortages could arise from ordinary batch processing, stitching of grey fabrics for dyeing and printing, and later segregation after finishing. The burden remained on the Department to prove clandestine removal, and that burden was not discharged on the material available. As a result, the duty demand and penalty could not be sustained, and the assessee obtained relief. Case-Laws Central Excise Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88171