https://www.taxtmi.com/caselaws?id=243510 Clandestine removal cannot be inferred solely from computer-generated dispatch charts and internal sales records where explanations for disputed entries are plausible and no corroborative transport evidence, buyer confirmation, or other independent proof is available; on that footing, the duty demand and related penalty fail. By contrast, excess stock found on physical verification and not reflected in the statutory stock register may be confiscated and attract redemption fine even if penalty is not justified in the absence of proof of intent to remove goods clandestinely. en-us Thu, 19 Dec 2013 00:00:00 +0530 Tue, 04 Feb 2014 08:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243510 Clandestine removal cannot be inferred solely from computer-generated dispatch charts and internal sales records where explanations for disputed entries are plausible and no corroborative transport evidence, buyer confirmation, or other independent proof is available; on that footing, the duty demand and related penalty fail. By contrast, excess stock found on physical verification and not reflected in the statutory stock register may be confiscated and attract redemption fine even if penalty is not justified in the absence of proof of intent to remove goods clandestinely. Case-Laws Central Excise Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243510