https://www.taxtmi.com/caselaws?id=108118 A duty demand based on alleged clandestine removal failed because the Department relied on packing slips and an employee's statement without proving that the slips related to the disputed period or that the statement was capable of cross-examination. In the absence of corroborative evidence linking the documents to the alleged clearances, the allegation remained unsubstantiated. The evidentiary material was insufficient to displace the assessee's explanation, so the duty demand could not be sustained and the impugned order was set aside. en-us Tue, 22 Sep 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108118 A duty demand based on alleged clandestine removal failed because the Department relied on packing slips and an employee's statement without proving that the slips related to the disputed period or that the statement was capable of cross-examination. In the absence of corroborative evidence linking the documents to the alleged clearances, the allegation remained unsubstantiated. The evidentiary material was insufficient to displace the assessee's explanation, so the duty demand could not be sustained and the impugned order was set aside. Case-Laws Central Excise Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108118