https://www.taxtmi.com/caselaws?id=117608 A clandestine removal demand cannot be sustained on transport details and a retracted statement alone; cogent independent evidence is required, so the duty demand on 700 bags of cut tobacco was set aside. By contrast, the removal of 200 bags without payment of duty was not seriously disputed, so the duty demand, confiscation and redemption fine were upheld, while the penalty was reduced in quantum. The decision turns on the evidentiary burden for proving clandestine clearance and the consequential relief available where such proof is lacking. en-us Wed, 30 Nov 2005 00:00:00 +0530 Mon, 25 Jun 2012 13:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117608 A clandestine removal demand cannot be sustained on transport details and a retracted statement alone; cogent independent evidence is required, so the duty demand on 700 bags of cut tobacco was set aside. By contrast, the removal of 200 bags without payment of duty was not seriously disputed, so the duty demand, confiscation and redemption fine were upheld, while the penalty was reduced in quantum. The decision turns on the evidentiary burden for proving clandestine clearance and the consequential relief available where such proof is lacking. Case-Laws Central Excise Wed, 30 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117608