https://www.taxtmi.com/caselaws?id=236622 Unaccounted finished chewing tobacco found in excess of the production register balance is liable to confiscation where non-accountal remains unrebutted. Clandestine removal may be established in departmental excise proceedings through seized private records, including bill books, rent receipt registers and loose sheets, corroborated by unretracted statements linking those records to duty-unpaid sales. Applying the preponderance of probability standard rather than criminal-proof requirements, the evidence supported the duty demand for clandestine removals, with consequential interest and penalty. The appeal therefore failed, sustaining confiscation and the excise-duty consequences. en-us Thu, 08 Sep 2011 00:00:00 +0530 Tue, 03 Sep 2013 12:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236622 Unaccounted finished chewing tobacco found in excess of the production register balance is liable to confiscation where non-accountal remains unrebutted. Clandestine removal may be established in departmental excise proceedings through seized private records, including bill books, rent receipt registers and loose sheets, corroborated by unretracted statements linking those records to duty-unpaid sales. Applying the preponderance of probability standard rather than criminal-proof requirements, the evidence supported the duty demand for clandestine removals, with consequential interest and penalty. The appeal therefore failed, sustaining confiscation and the excise-duty consequences. Case-Laws Central Excise Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236622