https://www.taxtmi.com/caselaws?id=92694 A charge of clandestine removal of excisable goods requires positive and reliable evidence of clandestine production, removal, or actual clearance. Cancellation of an invoice, stock verification showing a shortage, proximity between buyer and seller, and other surrounding circumstances were treated as insufficient on their own, where no corroborative documentary or other direct evidence supported the allegation. An explanation that the invoice was cancelled for lack of duty balance and that the goods remained in filtration tanks weakened the inference of clandestine clearance. The adverse finding was therefore unsustainable, and consequential relief followed. en-us Tue, 06 Jul 1999 00:00:00 +0530 Fri, 04 Nov 2011 14:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92694 A charge of clandestine removal of excisable goods requires positive and reliable evidence of clandestine production, removal, or actual clearance. Cancellation of an invoice, stock verification showing a shortage, proximity between buyer and seller, and other surrounding circumstances were treated as insufficient on their own, where no corroborative documentary or other direct evidence supported the allegation. An explanation that the invoice was cancelled for lack of duty balance and that the goods remained in filtration tanks weakened the inference of clandestine clearance. The adverse finding was therefore unsustainable, and consequential relief followed. Case-Laws Central Excise Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92694