https://www.taxtmi.com/caselaws?id=90141 Clandestine removal in excise must be supported by clear, reasoned evidence; where reconciliation is incomplete or the record is uncertain, a fresh speaking determination on duty liability is required. Damaged or scrap television sets remained identifiable as excisable goods, so duty was payable once their identity as television sets was established. Confiscation for non-accountal in the RG 1 register was not justified where the evidence was doubtful, the panchnama lacked material particulars, and the officers' versions were inconsistent; the confiscation was therefore set aside. en-us Fri, 24 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 17:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90141 Clandestine removal in excise must be supported by clear, reasoned evidence; where reconciliation is incomplete or the record is uncertain, a fresh speaking determination on duty liability is required. Damaged or scrap television sets remained identifiable as excisable goods, so duty was payable once their identity as television sets was established. Confiscation for non-accountal in the RG 1 register was not justified where the evidence was doubtful, the panchnama lacked material particulars, and the officers' versions were inconsistent; the confiscation was therefore set aside. Case-Laws Central Excise Fri, 24 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90141