https://www.taxtmi.com/caselaws?id=108411 A charge of clandestine removal requires cogent, convincing and tangible evidence; uncorroborated gate-keeper slips and weighment challans are insufficient to prove actual removal or sale of goods. Where no purchaser is identified, no buyer statement is recorded, and the available statements do not amount to a clear admission, the allegation rests only on presumption and cannot sustain duty demand or penalty. The demand and penalty were therefore set aside in favour of the assessee. en-us Tue, 08 Jan 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108411 A charge of clandestine removal requires cogent, convincing and tangible evidence; uncorroborated gate-keeper slips and weighment challans are insufficient to prove actual removal or sale of goods. Where no purchaser is identified, no buyer statement is recorded, and the available statements do not amount to a clear admission, the allegation rests only on presumption and cannot sustain duty demand or penalty. The demand and penalty were therefore set aside in favour of the assessee. Case-Laws Central Excise Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108411