https://www.taxtmi.com/caselaws?id=100635 Allegations of clandestine manufacture and removal could not be sustained where the duty demand rested only on private notebooks, balance sheets and bank-related records. The Tribunal found no clinching corroboration of excess production or clearance, such as proof of raw material movement, excess power use, dispatch particulars, buyer receipt of goods, sale proceeds or a flow-back of funds. Applying the principle that serious clandestine removal allegations require tangible and corroborative evidence, the Tribunal held that private documents alone were insufficient and the assessee was entitled to benefit of doubt. The duty demand and penalty were therefore not sustainable. en-us Thu, 06 Sep 2001 00:00:00 +0530 Fri, 03 Oct 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100635 Allegations of clandestine manufacture and removal could not be sustained where the duty demand rested only on private notebooks, balance sheets and bank-related records. The Tribunal found no clinching corroboration of excess production or clearance, such as proof of raw material movement, excess power use, dispatch particulars, buyer receipt of goods, sale proceeds or a flow-back of funds. Applying the principle that serious clandestine removal allegations require tangible and corroborative evidence, the Tribunal held that private documents alone were insufficient and the assessee was entitled to benefit of doubt. The duty demand and penalty were therefore not sustainable. Case-Laws Central Excise Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100635