https://www.taxtmi.com/caselaws?id=210580 In clandestine removal proceedings under excise law, seized private diaries, parallel invoices and partner-manager admissions were treated as sufficient corroborative material to sustain the duty demand and penalty. The Tribunal erred in discarding the evidence as vague without addressing the detailed findings that the entries, quantities and amounts were cross-verified by other materials. The governing standard is proof on a preponderance of probability, not beyond all doubt or mathematical precision, and adverse inference may arise where facts are within the noticee's special knowledge and remain unexplained. The Revenue's case was therefore held sufficiently established on the available record. en-us Wed, 10 Aug 2011 00:00:00 +0530 Thu, 16 Feb 2012 06:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210580 In clandestine removal proceedings under excise law, seized private diaries, parallel invoices and partner-manager admissions were treated as sufficient corroborative material to sustain the duty demand and penalty. The Tribunal erred in discarding the evidence as vague without addressing the detailed findings that the entries, quantities and amounts were cross-verified by other materials. The governing standard is proof on a preponderance of probability, not beyond all doubt or mathematical precision, and adverse inference may arise where facts are within the noticee's special knowledge and remain unexplained. The Revenue's case was therefore held sufficiently established on the available record. Case-Laws Central Excise Wed, 10 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210580