https://www.taxtmi.com/caselaws?id=125256 Private records recovered from an employee, supported only by limited correspondence and bank receipts, were held insufficient by themselves to conclusively establish clandestine removal of excisable goods. The investigation had not reliably disproved the existence of the alleged buyers, nor had it adequately verified the buyers' records or established the production capacity needed to support the full alleged quantity. While the admitted unaccounted clearance of limited value could be considered, the material on record did not sustain the entire demand. The matter therefore required fresh adjudication to determine the quantity and value of duty-drawable clearances after granting the assessee an effective hearing. en-us Fri, 19 Dec 2008 00:00:00 +0530 Mon, 22 Oct 2012 11:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125256 Private records recovered from an employee, supported only by limited correspondence and bank receipts, were held insufficient by themselves to conclusively establish clandestine removal of excisable goods. The investigation had not reliably disproved the existence of the alleged buyers, nor had it adequately verified the buyers' records or established the production capacity needed to support the full alleged quantity. While the admitted unaccounted clearance of limited value could be considered, the material on record did not sustain the entire demand. The matter therefore required fresh adjudication to determine the quantity and value of duty-drawable clearances after granting the assessee an effective hearing. Case-Laws Central Excise Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125256