https://www.taxtmi.com/caselaws?id=109254 A demand of duty and penalty for alleged clandestine manufacture and removal of paper reinforced bags failed because the case rested only on an RG-I register entry. With no corroboration from raw material consumption, manufacturing process evidence, sales evidence, or other supporting material, the record showed only suspicion and a possible missing bailing report. Clandestine removal cannot be established on mere possibility; it must be proved by sufficient evidence. On that basis, the allegation was not proved and the demand and penalties were held unsustainable. en-us Tue, 04 Mar 2003 00:00:00 +0530 Fri, 06 Apr 2012 18:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109254 A demand of duty and penalty for alleged clandestine manufacture and removal of paper reinforced bags failed because the case rested only on an RG-I register entry. With no corroboration from raw material consumption, manufacturing process evidence, sales evidence, or other supporting material, the record showed only suspicion and a possible missing bailing report. Clandestine removal cannot be established on mere possibility; it must be proved by sufficient evidence. On that basis, the allegation was not proved and the demand and penalties were held unsustainable. Case-Laws Central Excise Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109254