https://www.taxtmi.com/caselaws?id=92083 Clandestine removal of excisable goods cannot be sustained on a solitary inward-outward register entry without positive corroborative evidence. The material must be supported by independent verification, such as evidence from the truck owner, sales tax check post, or other authorities, to establish that the disputed clearance actually occurred. Where the surrounding circumstances make the Revenue version improbable, the allegation fails. The stated principle is that clandestine removal must be proved by reliable corroborative evidence and cannot rest on an uncorroborated private record entry. en-us Mon, 01 Mar 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92083 Clandestine removal of excisable goods cannot be sustained on a solitary inward-outward register entry without positive corroborative evidence. The material must be supported by independent verification, such as evidence from the truck owner, sales tax check post, or other authorities, to establish that the disputed clearance actually occurred. Where the surrounding circumstances make the Revenue version improbable, the allegation fails. The stated principle is that clandestine removal must be proved by reliable corroborative evidence and cannot rest on an uncorroborated private record entry. Case-Laws Central Excise Mon, 01 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92083