https://www.taxtmi.com/caselaws?id=88503 Clandestine removal cannot be established merely from unaccounted raw material entries and a theoretical production formula; cogent, tangible evidence of clearance of finished goods is required, and the demand was set aside. The record also indicated that barrier paper used in manufacture had not been properly factored into the department's calculation, while the remaining raw materials and production were otherwise accounted for. An admitted lapse in the raw material register justified some penalty, but the facts warranted substantial moderation, so the penalty was reduced and sustained only in a limited amount. en-us Thu, 08 Jan 1998 00:00:00 +0530 Mon, 19 Sep 2011 13:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88503 Clandestine removal cannot be established merely from unaccounted raw material entries and a theoretical production formula; cogent, tangible evidence of clearance of finished goods is required, and the demand was set aside. The record also indicated that barrier paper used in manufacture had not been properly factored into the department's calculation, while the remaining raw materials and production were otherwise accounted for. An admitted lapse in the raw material register justified some penalty, but the facts warranted substantial moderation, so the penalty was reduced and sustained only in a limited amount. Case-Laws Central Excise Thu, 08 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88503