https://www.taxtmi.com/caselaws?id=121009 A demand for clandestine removal could not be sustained on private chits recovered from a contractor's premises and an uncorroborated co-accused statement, because the records did not reliably connect the writings to the appellant's officers or to factory clearances. Duty relating to shortages found from the appellant's own statutory records was upheld where the amount had already been deposited before notice and was not shown to have been paid under coercion; the connected penalty was correspondingly reduced to the minimum statutory level. Penalty on the second appellant was set aside because no confiscable goods were identified and there was no proof of knowing dealing with such goods. en-us Thu, 01 Mar 2007 00:00:00 +0530 Thu, 26 Jul 2012 10:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121009 A demand for clandestine removal could not be sustained on private chits recovered from a contractor's premises and an uncorroborated co-accused statement, because the records did not reliably connect the writings to the appellant's officers or to factory clearances. Duty relating to shortages found from the appellant's own statutory records was upheld where the amount had already been deposited before notice and was not shown to have been paid under coercion; the connected penalty was correspondingly reduced to the minimum statutory level. Penalty on the second appellant was set aside because no confiscable goods were identified and there was no proof of knowing dealing with such goods. Case-Laws Central Excise Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121009