https://www.taxtmi.com/caselaws?id=235437 Clandestine removal under excise law must be supported by positive, tangible and corroborated evidence; third-party transport records, uncorroborated statements and theoretical production assumptions are insufficient. The text notes that duty demands based on transporters' documents failed where there was no factory seizure, no recovery of incriminating material, no proof of extra raw material procurement and no corresponding financial trail. It also states that alleged excess waste could not be treated as concealed clearance without supporting evidence, while freight, insurance and loading charges were excluded from assessable value on the basis of records showing they were separate charges. Parallel invoices similarly could not sustain duty or penalties without corroboration. en-us Fri, 28 Jun 2013 00:00:00 +0530 Tue, 31 Dec 2013 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235437 Clandestine removal under excise law must be supported by positive, tangible and corroborated evidence; third-party transport records, uncorroborated statements and theoretical production assumptions are insufficient. The text notes that duty demands based on transporters' documents failed where there was no factory seizure, no recovery of incriminating material, no proof of extra raw material procurement and no corresponding financial trail. It also states that alleged excess waste could not be treated as concealed clearance without supporting evidence, while freight, insurance and loading charges were excluded from assessable value on the basis of records showing they were separate charges. Parallel invoices similarly could not sustain duty or penalties without corroboration. Case-Laws Central Excise Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235437