https://www.taxtmi.com/caselaws?id=236847 Duty demand based on factory shortages, excess finished goods, seized trader stock and corroborative statements was sustained because the record supported clandestine clearance rather than a mere approximation. The Tribunal relied on shortages in the factory, processed fabrics ready for removal, the folding contractor's statement and traders' statements linking the goods to the assessee's processing activity without duty payment. The absence of the assessee's name on seized fabrics, the claim of pending approval or later duty payment, and the failure to seek cross-examination or show retraction did not displace the evidence. The earlier comparable matter was distinguished on facts because the present evidence was materially stronger. en-us Mon, 29 Oct 2012 00:00:00 +0530 Tue, 10 Sep 2013 09:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236847 Duty demand based on factory shortages, excess finished goods, seized trader stock and corroborative statements was sustained because the record supported clandestine clearance rather than a mere approximation. The Tribunal relied on shortages in the factory, processed fabrics ready for removal, the folding contractor's statement and traders' statements linking the goods to the assessee's processing activity without duty payment. The absence of the assessee's name on seized fabrics, the claim of pending approval or later duty payment, and the failure to seek cross-examination or show retraction did not displace the evidence. The earlier comparable matter was distinguished on facts because the present evidence was materially stronger. Case-Laws Central Excise Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236847