https://www.taxtmi.com/caselaws?id=114480 Clandestine removal of excisable goods must be proved by cogent, corroborative evidence; interpolation in invoice timings, uncorroborated worker and driver statements, and alleged carbon-paper discrepancies were found insufficient. With stock records showing no shortage or excess and no independent proof of unaccounted manufacture or actual removals, the duty demand was set aside. As the underlying demand failed, denial of input credit, penalties, interest, confiscation of plant and machinery, redemption fine and the connected penalty on the other noticee were also held unsustainable and annulled. en-us Fri, 13 Aug 2004 00:00:00 +0530 Wed, 16 May 2012 10:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114480 Clandestine removal of excisable goods must be proved by cogent, corroborative evidence; interpolation in invoice timings, uncorroborated worker and driver statements, and alleged carbon-paper discrepancies were found insufficient. With stock records showing no shortage or excess and no independent proof of unaccounted manufacture or actual removals, the duty demand was set aside. As the underlying demand failed, denial of input credit, penalties, interest, confiscation of plant and machinery, redemption fine and the connected penalty on the other noticee were also held unsustainable and annulled. Case-Laws Central Excise Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114480