https://www.taxtmi.com/caselaws?id=210269 Clandestine removal of excisable goods was not proved where the Revenue relied mainly on employee statements and loose sheets without reliable corroboration. Key persons in charge of production and despatch were not examined, no statement of the managing director or director was recorded, and the loose sheets were neither shown to be part of the books of account nor traced to an identified maker. Because corroborative evidence is essential in such cases, the order dropping the demand and penalty was upheld and the Revenue's challenge failed. en-us Thu, 28 Jul 2011 00:00:00 +0530 Mon, 12 Aug 2013 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210269 Clandestine removal of excisable goods was not proved where the Revenue relied mainly on employee statements and loose sheets without reliable corroboration. Key persons in charge of production and despatch were not examined, no statement of the managing director or director was recorded, and the loose sheets were neither shown to be part of the books of account nor traced to an identified maker. Because corroborative evidence is essential in such cases, the order dropping the demand and penalty was upheld and the Revenue's challenge failed. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210269