https://www.taxtmi.com/caselaws?id=125731 Cumulative evidence from private records, seized diaries, pencil entries, invoices, statements, labour contractor records and stock shortages was treated as sufficient to establish clandestine removal, without requiring proof of extra raw material, electricity use or transport in every case. The charge was therefore upheld on the basis of corroborated unaccounted clearances and cash sales. The duty computation, however, had to be revisited by treating the realisation as cum-duty price, and the issues of duplication of demand and allied penalty exposure were sent back for fresh determination on re-quantification. en-us Thu, 18 Dec 2008 00:00:00 +0530 Mon, 28 Aug 2017 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125731 Cumulative evidence from private records, seized diaries, pencil entries, invoices, statements, labour contractor records and stock shortages was treated as sufficient to establish clandestine removal, without requiring proof of extra raw material, electricity use or transport in every case. The charge was therefore upheld on the basis of corroborated unaccounted clearances and cash sales. The duty computation, however, had to be revisited by treating the realisation as cum-duty price, and the issues of duplication of demand and allied penalty exposure were sent back for fresh determination on re-quantification. Case-Laws Central Excise Thu, 18 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125731