https://www.taxtmi.com/caselaws?id=89302 A demand for central excise duty based only on rough private notings could not be sustained for the balance amount where clandestine removals were not independently established; only the admitted duty already paid was confirmed. The remaining demand was deleted because the record lacked reliable particulars and corroboration. The penalty under the Central Excise Rules was nevertheless upheld, as the assessee had admitted contravention in respect of part of the removals and the notice referred to violations within the self-removal compliance regime. en-us Thu, 02 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 11:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89302 A demand for central excise duty based only on rough private notings could not be sustained for the balance amount where clandestine removals were not independently established; only the admitted duty already paid was confirmed. The remaining demand was deleted because the record lacked reliable particulars and corroboration. The penalty under the Central Excise Rules was nevertheless upheld, as the assessee had admitted contravention in respect of part of the removals and the notice referred to violations within the self-removal compliance regime. Case-Laws Central Excise Thu, 02 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89302