https://www.taxtmi.com/caselaws?id=114462 Clandestine removal cannot be established merely from private notebook entries or general statements unless supported by reliable corroborative evidence; the duty demand on alleged past clearances was therefore set aside. Where yarn was seized during transport and the gate pass was prepared belatedly, the procedural lapse did not by itself determine liability, so the demand was remanded for verification of prior duty payment. A claimed shortage of 85 bags, when explained as a technical discrepancy and not indicative of removal without documents, did not justify duty demand or redemption fine; both were set aside. en-us Tue, 08 Jun 2004 00:00:00 +0530 Tue, 15 May 2012 18:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114462 Clandestine removal cannot be established merely from private notebook entries or general statements unless supported by reliable corroborative evidence; the duty demand on alleged past clearances was therefore set aside. Where yarn was seized during transport and the gate pass was prepared belatedly, the procedural lapse did not by itself determine liability, so the demand was remanded for verification of prior duty payment. A claimed shortage of 85 bags, when explained as a technical discrepancy and not indicative of removal without documents, did not justify duty demand or redemption fine; both were set aside. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114462