https://www.taxtmi.com/caselaws?id=123617 A demand for duty based on alleged clandestine removal of texturised fabrics was rejected because the department relied mainly on an input-output ratio and a recorded managerial statement. The statement was not treated as reliable support for the quantified allegation, and no concrete, positive evidence was produced to prove clandestine manufacture and clearance. The material on record was held insufficient to meet the required standard of proof for clandestine removal, which must rest on substantive evidence rather than inference alone. The duty demand was therefore set aside in favour of the assessee. en-us Thu, 07 Aug 2008 00:00:00 +0530 Fri, 30 May 2025 09:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123617 A demand for duty based on alleged clandestine removal of texturised fabrics was rejected because the department relied mainly on an input-output ratio and a recorded managerial statement. The statement was not treated as reliable support for the quantified allegation, and no concrete, positive evidence was produced to prove clandestine manufacture and clearance. The material on record was held insufficient to meet the required standard of proof for clandestine removal, which must rest on substantive evidence rather than inference alone. The duty demand was therefore set aside in favour of the assessee. Case-Laws Central Excise Thu, 07 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123617