https://www.taxtmi.com/caselaws?id=125921 Duty demand for alleged clandestine removal cannot be sustained on audit objection or presumption alone; reliable documentary evidence, admissions, or corroborative investigation are required, and the demand based on three challans was rejected because they were explained as replacement of earlier short-supplies in job-work consignments. Miscellaneous income shown in the balance sheet also could not be treated as unaccounted excise-sale proceeds without enquiry or proof linking it to clearance of excisable goods, so that demand was likewise unsustainable. The order setting aside the duty demand and penalty was upheld. en-us Tue, 28 Apr 2009 00:00:00 +0530 Wed, 31 Oct 2012 15:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125921 Duty demand for alleged clandestine removal cannot be sustained on audit objection or presumption alone; reliable documentary evidence, admissions, or corroborative investigation are required, and the demand based on three challans was rejected because they were explained as replacement of earlier short-supplies in job-work consignments. Miscellaneous income shown in the balance sheet also could not be treated as unaccounted excise-sale proceeds without enquiry or proof linking it to clearance of excisable goods, so that demand was likewise unsustainable. The order setting aside the duty demand and penalty was upheld. Case-Laws Central Excise Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125921