https://www.taxtmi.com/caselaws?id=112081 Clandestine removal was not proved where the goods moved under manufacturer invoices and supporting transport and sales documents, and the truck change at Siliguri was itself documented by the carrier. The finding of removal without duty payment or proper accountal was inconsistent with the admitted movement of the consignments and was unsupported by any record-based scrutiny of factory records. On that evidentiary basis, the duty demand and penalty were unsustainable and were set aside, granting relief to the assessee. en-us Wed, 31 Mar 2004 00:00:00 +0530 Thu, 26 Apr 2012 15:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112081 Clandestine removal was not proved where the goods moved under manufacturer invoices and supporting transport and sales documents, and the truck change at Siliguri was itself documented by the carrier. The finding of removal without duty payment or proper accountal was inconsistent with the admitted movement of the consignments and was unsupported by any record-based scrutiny of factory records. On that evidentiary basis, the duty demand and penalty were unsustainable and were set aside, granting relief to the assessee. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112081