https://www.taxtmi.com/caselaws?id=101503 Recorded admissions under Section 14 of the Central Excise Act, read with shortage findings and corroborative private records, supported a finding of clandestine removal and non-payment of duty. The absence of statutory entries for return of empty gunny bags and the use of company-sealed private records signed by the same person who admitted the clearances reinforced the department's case. Explanations based on clerical error, defective bags, and private trading were not substantiated and did not displace the documentary and oral evidence. The duty demand and penalty were therefore sustained, and the appeal was rejected on merits. en-us Mon, 25 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101503 Recorded admissions under Section 14 of the Central Excise Act, read with shortage findings and corroborative private records, supported a finding of clandestine removal and non-payment of duty. The absence of statutory entries for return of empty gunny bags and the use of company-sealed private records signed by the same person who admitted the clearances reinforced the department's case. Explanations based on clerical error, defective bags, and private trading were not substantiated and did not displace the documentary and oral evidence. The duty demand and penalty were therefore sustained, and the appeal was rejected on merits. Case-Laws Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101503