https://www.taxtmi.com/caselaws?id=105817 Clandestine removal in excise can be established through circumstantial and oral evidence on a preponderance of probability, including recovered invoices, worker and purchaser statements, admissions of unrecorded sales, and fictitious purchases. Where the evidence shows suppressed production and clearances, a related marketing concern may be treated as a dummy unit. If removals are not shown to have been made under statutory clearances, the duty rate is determined under Rule 9A(5) by reference to the rate in force on the relevant date. Confiscation of seized goods and plant and machinery may be sustained, while penalties remain subject to moderation on the facts. en-us Tue, 09 Apr 1996 00:00:00 +0530 Sat, 10 Mar 2012 10:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105817 Clandestine removal in excise can be established through circumstantial and oral evidence on a preponderance of probability, including recovered invoices, worker and purchaser statements, admissions of unrecorded sales, and fictitious purchases. Where the evidence shows suppressed production and clearances, a related marketing concern may be treated as a dummy unit. If removals are not shown to have been made under statutory clearances, the duty rate is determined under Rule 9A(5) by reference to the rate in force on the relevant date. Confiscation of seized goods and plant and machinery may be sustained, while penalties remain subject to moderation on the facts. Case-Laws Central Excise Tue, 09 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105817