https://www.taxtmi.com/caselaws?id=109167 Clandestine removal can be established by private records and mutually corroborative admissions when supported by surrounding circumstances. Here, entries in a proprietor's private diary, together with statements of the proprietor and supervisor, were treated as evidence of unaccounted removals, and the later retraction was rejected as an afterthought. The duty demand was therefore upheld. However, the penalty was considered excessive on the facts and was reduced, granting partial relief only on the penal consequence. en-us Fri, 19 Jul 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109167 Clandestine removal can be established by private records and mutually corroborative admissions when supported by surrounding circumstances. Here, entries in a proprietor's private diary, together with statements of the proprietor and supervisor, were treated as evidence of unaccounted removals, and the later retraction was rejected as an afterthought. The duty demand was therefore upheld. However, the penalty was considered excessive on the facts and was reduced, granting partial relief only on the penal consequence. Case-Laws Central Excise Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109167