https://www.taxtmi.com/caselaws?id=105852 Allegations of clandestine removal require clear, corroborative evidence linking shortages, register entries, transport records and statements to duty-evaded goods; the material here was found insufficient because the purity register alone did not establish removal at the duty-paying stage, purchaser verification was absent, stock-taking was disputed, and duty-paid documents were not properly co-related. The demand of duty and enhanced penalty were therefore not proved on the available record. Confiscation also could not be ordered because the show cause notice did not specifically propose that relief for the alleged goods. en-us Mon, 30 Nov 1998 00:00:00 +0530 Sat, 10 Mar 2012 11:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105852 Allegations of clandestine removal require clear, corroborative evidence linking shortages, register entries, transport records and statements to duty-evaded goods; the material here was found insufficient because the purity register alone did not establish removal at the duty-paying stage, purchaser verification was absent, stock-taking was disputed, and duty-paid documents were not properly co-related. The demand of duty and enhanced penalty were therefore not proved on the available record. Confiscation also could not be ordered because the show cause notice did not specifically propose that relief for the alleged goods. Case-Laws Central Excise Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105852