https://www.taxtmi.com/caselaws?id=126169 Confiscation of excess raw material was unjustified where the material was found inside the factory and was explained as segregated scrap from duty-free imports. Alleged shortage of finished goods, by itself, did not establish clandestine removal because the record lacked corroborative evidence of removal, sale, transport, or other positive material, and the Revenue failed to discharge its burden. The duty demand, penalty and redemption fine were therefore not sustainable. en-us Thu, 23 Apr 2009 00:00:00 +0530 Mon, 24 Jul 2017 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126169 Confiscation of excess raw material was unjustified where the material was found inside the factory and was explained as segregated scrap from duty-free imports. Alleged shortage of finished goods, by itself, did not establish clandestine removal because the record lacked corroborative evidence of removal, sale, transport, or other positive material, and the Revenue failed to discharge its burden. The duty demand, penalty and redemption fine were therefore not sustainable. Case-Laws Central Excise Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126169