https://www.taxtmi.com/caselaws?id=116449 Clandestine removal of excisable goods was not established where the demand was based mainly on stock shortages noticed during inspection and an initial statement that was later retracted. In the absence of further investigation or independent corroboration showing when, where and to whom the goods were allegedly cleared, mere shortage entries were insufficient to sustain the allegation. The duty demand and penalties were therefore unsustainable because the revenue failed to prove clandestine removal with cogent evidence. en-us Tue, 17 May 2005 00:00:00 +0530 Tue, 12 Jun 2012 16:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116449 Clandestine removal of excisable goods was not established where the demand was based mainly on stock shortages noticed during inspection and an initial statement that was later retracted. In the absence of further investigation or independent corroboration showing when, where and to whom the goods were allegedly cleared, mere shortage entries were insufficient to sustain the allegation. The duty demand and penalties were therefore unsustainable because the revenue failed to prove clandestine removal with cogent evidence. Case-Laws Central Excise Tue, 17 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116449