https://www.taxtmi.com/caselaws?id=113011 Clandestine manufacture and removal may be established through corroborated documentary evidence and admissions, including bank records, delivery records, and statements of persons connected with production and payment. On the facts discussed, the principal raw material was procured in fictitious buyers' names, paid for by the assessee, received and used in the factory, and the resulting acid slurry was cleared without duty, including part-clearance in the guise of soap oil. Once receipt of the main raw material and clandestine clearances were proved, separate proof of every ancillary ingredient was unnecessary. The absence of alleged buyers did not displace the documentary and admission-based evidence. en-us Tue, 27 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 12:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113011 Clandestine manufacture and removal may be established through corroborated documentary evidence and admissions, including bank records, delivery records, and statements of persons connected with production and payment. On the facts discussed, the principal raw material was procured in fictitious buyers' names, paid for by the assessee, received and used in the factory, and the resulting acid slurry was cleared without duty, including part-clearance in the guise of soap oil. Once receipt of the main raw material and clandestine clearances were proved, separate proof of every ancillary ingredient was unnecessary. The absence of alleged buyers did not displace the documentary and admission-based evidence. Case-Laws Central Excise Tue, 27 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113011