https://www.taxtmi.com/caselaws?id=203054 Clandestine removal must be supported by reliable and corroborated evidence linking seized documents or records to actual clearances. Entries in a miscellaneous outward register, without proof of authorship, custody linkage, or independent corroboration, were insufficient to sustain duty demand and were rejected. By contrast, documents recovered from the Director (Technical), together with his contemporaneous statement, were treated as credible evidence for the clearances covered by those records, so that demand was upheld for that limited segment. Alleged double invoicing and raw material shortage were not proved on the evidence, and those demands were set aside. The surviving demand was remanded only for fresh quantification and reconsideration of penalties. en-us Mon, 05 Apr 2010 00:00:00 +0530 Tue, 03 May 2011 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203054 Clandestine removal must be supported by reliable and corroborated evidence linking seized documents or records to actual clearances. Entries in a miscellaneous outward register, without proof of authorship, custody linkage, or independent corroboration, were insufficient to sustain duty demand and were rejected. By contrast, documents recovered from the Director (Technical), together with his contemporaneous statement, were treated as credible evidence for the clearances covered by those records, so that demand was upheld for that limited segment. Alleged double invoicing and raw material shortage were not proved on the evidence, and those demands were set aside. The surviving demand was remanded only for fresh quantification and reconsideration of penalties. Case-Laws Central Excise Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203054