https://www.taxtmi.com/caselaws?id=108977 Clandestine removal of yarn could not be sustained on uncorroborated log book entries alone. The record showed that the shift engineers' entries were not proved by examination of the authors, admission, or supporting evidence such as excess power use, excess raw material consumption, higher production, or sales to buyers; at most, the materials indicated heavy wastage, not suppressed manufacture or removal. On that basis, CEGAT set aside the duty demand and equal penalty linked to the alleged clandestine removal. The smaller, uncontested demands relating to yarn removed for testing and goods found short were upheld, while the penalty was reduced. en-us Fri, 02 May 2003 00:00:00 +0530 Thu, 05 Apr 2012 12:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108977 Clandestine removal of yarn could not be sustained on uncorroborated log book entries alone. The record showed that the shift engineers' entries were not proved by examination of the authors, admission, or supporting evidence such as excess power use, excess raw material consumption, higher production, or sales to buyers; at most, the materials indicated heavy wastage, not suppressed manufacture or removal. On that basis, CEGAT set aside the duty demand and equal penalty linked to the alleged clandestine removal. The smaller, uncontested demands relating to yarn removed for testing and goods found short were upheld, while the penalty was reduced. Case-Laws Central Excise Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108977