https://www.taxtmi.com/caselaws?id=118552 Unretracted admissions by both the seller and the buyer that excisable goods were cleared and received without invoice and without payment of duty were treated as sufficient evidence of clandestine removal. On those facts, independent corroborative evidence was held unnecessary because the buyer was identified and the statements directly linked the goods to unaccounted clearance. The earlier order dropping the duty demand was found unsustainable, and the adjudication confirming duty, confiscation, and penalties was restored. en-us Mon, 05 Jun 2006 00:00:00 +0530 Wed, 04 Jul 2012 11:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118552 Unretracted admissions by both the seller and the buyer that excisable goods were cleared and received without invoice and without payment of duty were treated as sufficient evidence of clandestine removal. On those facts, independent corroborative evidence was held unnecessary because the buyer was identified and the statements directly linked the goods to unaccounted clearance. The earlier order dropping the duty demand was found unsustainable, and the adjudication confirming duty, confiscation, and penalties was restored. Case-Laws Central Excise Mon, 05 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118552