https://www.taxtmi.com/caselaws?id=126118 A demand for clandestine manufacture and removal cannot be sustained on the basis of shortage of one raw material and a director's statement alone. Where other inputs and finished stock were found in order, and no independent evidence connected the shortage to unaccounted production or clearance, the allegation rests only on suspicion and assumptions. Clandestine removal requires tangible, corroborative evidence showing actual manufacture and removal of finished goods. On that basis, the demand was not sustainable and the impugned order was set aside in favour of the assessee. en-us Wed, 25 Mar 2009 00:00:00 +0530 Fri, 28 Jul 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126118 A demand for clandestine manufacture and removal cannot be sustained on the basis of shortage of one raw material and a director's statement alone. Where other inputs and finished stock were found in order, and no independent evidence connected the shortage to unaccounted production or clearance, the allegation rests only on suspicion and assumptions. Clandestine removal requires tangible, corroborative evidence showing actual manufacture and removal of finished goods. On that basis, the demand was not sustainable and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126118