https://www.taxtmi.com/caselaws?id=98465 Duty cannot be sustained on internal stock verification discrepancies alone unless the Revenue first proves clandestine removal through cogent corroborative evidence. Mere shortages or excess stock figures, without supporting material such as unaccounted inputs, abnormal power use, transport evidence, or extra consideration, are insufficient to establish removal without payment of duty. A payment made to avoid litigation and expressly without prejudice does not amount to an admission of liability, and it does not shift the burden to the assessee unless a prima facie case based on actual stock discrepancy and clandestine removal is first established. en-us Fri, 16 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98465 Duty cannot be sustained on internal stock verification discrepancies alone unless the Revenue first proves clandestine removal through cogent corroborative evidence. Mere shortages or excess stock figures, without supporting material such as unaccounted inputs, abnormal power use, transport evidence, or extra consideration, are insufficient to establish removal without payment of duty. A payment made to avoid litigation and expressly without prejudice does not amount to an admission of liability, and it does not shift the burden to the assessee unless a prima facie case based on actual stock discrepancy and clandestine removal is first established. Case-Laws Central Excise Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98465