https://www.taxtmi.com/caselaws?id=101960 Incorrect entries in prescribed registers and returns, even where production loss is reflected in the statutory records, do not by themselves prove clandestine removal. In the absence of independent evidence of surreptitious clearance of final goods without payment of duty, the discrepancy remains a recording defect rather than proof of evasion. On that basis, the duty demand could not be sustained. en-us Tue, 26 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101960 Incorrect entries in prescribed registers and returns, even where production loss is reflected in the statutory records, do not by themselves prove clandestine removal. In the absence of independent evidence of surreptitious clearance of final goods without payment of duty, the discrepancy remains a recording defect rather than proof of evasion. On that basis, the duty demand could not be sustained. Case-Laws Central Excise Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101960