https://www.taxtmi.com/caselaws?id=120253 A duty demand based on alleged clandestine removal could not be sustained where the record lacked particulars of quantity, value, period, manufacture or removal, and the employee's statement was uncorroborated. A bare admission, without supporting material establishing the alleged clearances, was held insufficient, especially because the period of removal itself was not determined. On these facts, the duty demand and consequential penalty were set aside. en-us Wed, 24 Aug 2005 00:00:00 +0530 Wed, 18 Jul 2012 10:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120253 A duty demand based on alleged clandestine removal could not be sustained where the record lacked particulars of quantity, value, period, manufacture or removal, and the employee's statement was uncorroborated. A bare admission, without supporting material establishing the alleged clearances, was held insufficient, especially because the period of removal itself was not determined. On these facts, the duty demand and consequential penalty were set aside. Case-Laws Central Excise Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120253