https://www.taxtmi.com/caselaws?id=125624 Allegations of clandestine removal cannot be sustained on private records alone without reliable independent corroboration. The text notes that a seized notebook maintained by a labour contractor was insufficient where the department failed to establish the contractor's identity or availability, did not examine him, and produced no evidence of excess raw material use, labour, power, packing material, buyers, or sale proceeds. Suspicion could not replace proof, and the private entries were not enough to support the duty demand. On that basis, remand was considered unnecessary and was rejected. en-us Tue, 19 Aug 2008 00:00:00 +0530 Wed, 20 Sep 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125624 Allegations of clandestine removal cannot be sustained on private records alone without reliable independent corroboration. The text notes that a seized notebook maintained by a labour contractor was insufficient where the department failed to establish the contractor's identity or availability, did not examine him, and produced no evidence of excess raw material use, labour, power, packing material, buyers, or sale proceeds. Suspicion could not replace proof, and the private entries were not enough to support the duty demand. On that basis, remand was considered unnecessary and was rejected. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125624