https://www.taxtmi.com/caselaws?id=239944 Excise duty demand for alleged clandestine removal failed because the revenue relied only on third-party records and customer statements, without corroborative evidence from the assessee's premises. No incriminating documents were recovered from the assessee, no admission of cone-form clearance was made by the director, and no independent inquiry linked the assessee to the alleged evasion. In the absence of reliable and corroborated evidence, the alleged clandestine clearance could not be established, so the demand, interest and penalties were set aside in favour of the assessee. en-us Wed, 08 May 2013 00:00:00 +0530 Fri, 25 Oct 2013 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239944 Excise duty demand for alleged clandestine removal failed because the revenue relied only on third-party records and customer statements, without corroborative evidence from the assessee's premises. No incriminating documents were recovered from the assessee, no admission of cone-form clearance was made by the director, and no independent inquiry linked the assessee to the alleged evasion. In the absence of reliable and corroborated evidence, the alleged clandestine clearance could not be established, so the demand, interest and penalties were set aside in favour of the assessee. Case-Laws Central Excise Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239944