https://www.taxtmi.com/caselaws?id=98762 A charge of clandestine removal cannot be sustained on mere stock shortage or suspicion; it requires tangible supporting evidence, and the shortage-based demand was set aside because the assessee promptly explained the discrepancy and the Department did not rebut that explanation. Goods sent for job work under Rule 57F(2), supported by challans and surrounding records, could not automatically be treated as part of factory stock, so that basis for demand failed. Private log-book entries, where they tallied with statutory records and were supported by surrounding materials, could establish unaccounted manufacture and clearance; the demand on that footing was upheld, and the penalty was reduced. en-us Mon, 20 Sep 1999 00:00:00 +0530 Sat, 21 Jan 2012 18:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98762 A charge of clandestine removal cannot be sustained on mere stock shortage or suspicion; it requires tangible supporting evidence, and the shortage-based demand was set aside because the assessee promptly explained the discrepancy and the Department did not rebut that explanation. Goods sent for job work under Rule 57F(2), supported by challans and surrounding records, could not automatically be treated as part of factory stock, so that basis for demand failed. Private log-book entries, where they tallied with statutory records and were supported by surrounding materials, could establish unaccounted manufacture and clearance; the demand on that footing was upheld, and the penalty was reduced. Case-Laws Central Excise Mon, 20 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98762