https://www.taxtmi.com/caselaws?id=123662 Clandestine removal allegations based on notebook entries require reliable ownership, authenticity and corroborative evidence. Excess goods found in a truck led to proposed confiscation, duty demand and penalties against a manufacturer and another respondent. The disputed notebook was disowned by one respondent, while its entries were challenged as vague, inconsistent with standard ingot weights and unsupported by verification or other evidence. Reliance on records maintained by an unauthorised employee, without concrete supporting proof, was considered insufficient to sustain duty demands, confiscation or penalties. The Revenue appeals were rejected and the setting aside of the demands and penalties was maintained. en-us Tue, 08 Apr 2008 00:00:00 +0530 Tue, 10 Apr 2018 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123662 Clandestine removal allegations based on notebook entries require reliable ownership, authenticity and corroborative evidence. Excess goods found in a truck led to proposed confiscation, duty demand and penalties against a manufacturer and another respondent. The disputed notebook was disowned by one respondent, while its entries were challenged as vague, inconsistent with standard ingot weights and unsupported by verification or other evidence. Reliance on records maintained by an unauthorised employee, without concrete supporting proof, was considered insufficient to sustain duty demands, confiscation or penalties. The Revenue appeals were rejected and the setting aside of the demands and penalties was maintained. Case-Laws Central Excise Tue, 08 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123662