https://www.taxtmi.com/caselaws?id=122420 A charge of clandestine manufacture and removal of M.S. ingots cannot be sustained on private records and suspicion alone; it requires reliable, corroborative evidence of production, raw material consumption and actual clearances. The Tribunal found the small pink gate passes, parallel log sheets, scrap inward reports and production analysis reports insufficiently supported by independent material. No purchaser or raw material supplier statements were recorded, no excess finished stock or raw material discrepancy was found, and the surrounding circumstances undermined the alleged records. On that basis, the alleged clandestine removal was not proved and the demand of duty, interest and penalties failed. en-us Mon, 09 Oct 2000 00:00:00 +0530 Mon, 13 Aug 2012 15:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122420 A charge of clandestine manufacture and removal of M.S. ingots cannot be sustained on private records and suspicion alone; it requires reliable, corroborative evidence of production, raw material consumption and actual clearances. The Tribunal found the small pink gate passes, parallel log sheets, scrap inward reports and production analysis reports insufficiently supported by independent material. No purchaser or raw material supplier statements were recorded, no excess finished stock or raw material discrepancy was found, and the surrounding circumstances undermined the alleged records. On that basis, the alleged clandestine removal was not proved and the demand of duty, interest and penalties failed. Case-Laws Central Excise Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122420