https://www.taxtmi.com/caselaws?id=217357 A charge of clandestine manufacture and removal of gutkha cannot be sustained on transporter records, internal memos, cash recovery, or third-party statements alone when there is no corroboration from unaccounted raw material, excess production, stock discrepancies, excess electricity use, or proof of receipt of sale proceeds. The Tribunal found that the Revenue failed to establish a direct link between the assessee and any unaccounted production or clearance, and that statements of transporters, dealers, and agents did not show duty-free removal. Accordingly, the allegation of clandestine removal was not proved and the Revenue's appeal failed. en-us Thu, 01 Apr 2010 00:00:00 +0530 Thu, 11 Oct 2012 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217357 A charge of clandestine manufacture and removal of gutkha cannot be sustained on transporter records, internal memos, cash recovery, or third-party statements alone when there is no corroboration from unaccounted raw material, excess production, stock discrepancies, excess electricity use, or proof of receipt of sale proceeds. The Tribunal found that the Revenue failed to establish a direct link between the assessee and any unaccounted production or clearance, and that statements of transporters, dealers, and agents did not show duty-free removal. Accordingly, the allegation of clandestine removal was not proved and the Revenue's appeal failed. Case-Laws Central Excise Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217357