https://www.taxtmi.com/caselaws?id=109465 Duty demand for alleged clandestine removal cannot be sustained on weighment slips and recorded statements alone where the slips do not identify the consignor, consignee, or goods and no independent corroboration links them to the assessee. The record relied mainly on truck numbers, but no inquiry with truck owners or drivers established exclusive use, and no separate material showed that final products were cleared without duty. In clandestine removal matters, the burden remains on the Revenue, and allegations must rest on reliable corroborative evidence rather than suspicion or conjecture. On that basis, the demand and penalties were held unsustainable and the impugned order was set aside. en-us Fri, 21 Mar 2003 00:00:00 +0530 Tue, 10 Apr 2012 13:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109465 Duty demand for alleged clandestine removal cannot be sustained on weighment slips and recorded statements alone where the slips do not identify the consignor, consignee, or goods and no independent corroboration links them to the assessee. The record relied mainly on truck numbers, but no inquiry with truck owners or drivers established exclusive use, and no separate material showed that final products were cleared without duty. In clandestine removal matters, the burden remains on the Revenue, and allegations must rest on reliable corroborative evidence rather than suspicion or conjecture. On that basis, the demand and penalties were held unsustainable and the impugned order was set aside. Case-Laws Central Excise Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109465