https://www.taxtmi.com/caselaws?id=115718 Discrepancies between a private notebook and statutory stock registers, by themselves, do not establish clandestine manufacture or removal. The department must support such allegations with independent corroborative material, such as evidence of unaccounted raw material receipt, proof of consideration, or other circumstances showing suppressed production and clearance. Where the record also reflects regular filing and assessment of returns, private entries alone are insufficient to sustain duty, penalty, or interest. On that basis, the demand was set aside in favour of the assessee. en-us Fri, 26 Mar 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115718 Discrepancies between a private notebook and statutory stock registers, by themselves, do not establish clandestine manufacture or removal. The department must support such allegations with independent corroborative material, such as evidence of unaccounted raw material receipt, proof of consideration, or other circumstances showing suppressed production and clearance. Where the record also reflects regular filing and assessment of returns, private entries alone are insufficient to sustain duty, penalty, or interest. On that basis, the demand was set aside in favour of the assessee. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115718