https://www.taxtmi.com/caselaws?id=92154 Allegations of clandestine production and removal of steel ingots based mainly on electricity-consumption norms and private records were not sufficiently proved. The Tribunal held that, although clandestine removal cases are tested on preponderance of probability, the material must still be reliable, cogent, and adequately corroborated. The impugned order did not clearly establish the necessary links, nor did it properly correlate the private records, octroi receipts, and other materials so as to displace the statutory records and electricity-bill based figures. Mere suspicion, even if strong, cannot substitute for proof, and the demand and penalty were therefore held unsustainable. en-us Fri, 16 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92154 Allegations of clandestine production and removal of steel ingots based mainly on electricity-consumption norms and private records were not sufficiently proved. The Tribunal held that, although clandestine removal cases are tested on preponderance of probability, the material must still be reliable, cogent, and adequately corroborated. The impugned order did not clearly establish the necessary links, nor did it properly correlate the private records, octroi receipts, and other materials so as to displace the statutory records and electricity-bill based figures. Mere suspicion, even if strong, cannot substitute for proof, and the demand and penalty were therefore held unsustainable. Case-Laws Central Excise Fri, 16 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92154