https://www.taxtmi.com/caselaws?id=116617 Duty demand for alleged clandestine removal cannot be extended on a pro rata basis to invoices unconnected with direct evidence; the material supported excess clearance only for the 28 invoices backed by recovered packing slips and corroborating statement, so the broader demand failed. Confiscation of finished goods not entered in statutory records could not be sustained without proof of the requisite mens rea where that clause applied, so confiscation was set aside. Penalty and interest were justified only to the extent they related to the sustained demand supported by cogent evidence. en-us Thu, 29 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 12:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116617 Duty demand for alleged clandestine removal cannot be extended on a pro rata basis to invoices unconnected with direct evidence; the material supported excess clearance only for the 28 invoices backed by recovered packing slips and corroborating statement, so the broader demand failed. Confiscation of finished goods not entered in statutory records could not be sustained without proof of the requisite mens rea where that clause applied, so confiscation was set aside. Penalty and interest were justified only to the extent they related to the sustained demand supported by cogent evidence. Case-Laws Central Excise Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116617