https://www.taxtmi.com/caselaws?id=244593 A demand for duty based on alleged clandestine removal of scrap and finished goods could not be sustained where the charge rested mainly on loose slips and papers recovered during search. The Tribunal emphasised that clandestine removal must be proved by positive and cogent evidence, and that loose papers by themselves are insufficient without independent corroboration. It also noted that the department's own report suggested the alleged scrap generation was extraordinarily high and commercially impracticable for an electrical switch manufacturer. In the absence of reliable supporting evidence, the demand and penalties were rejected in favour of the assessee. en-us Wed, 19 Feb 2014 00:00:00 +0530 Sat, 17 Jan 2015 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244593 A demand for duty based on alleged clandestine removal of scrap and finished goods could not be sustained where the charge rested mainly on loose slips and papers recovered during search. The Tribunal emphasised that clandestine removal must be proved by positive and cogent evidence, and that loose papers by themselves are insufficient without independent corroboration. It also noted that the department's own report suggested the alleged scrap generation was extraordinarily high and commercially impracticable for an electrical switch manufacturer. In the absence of reliable supporting evidence, the demand and penalties were rejected in favour of the assessee. Case-Laws Central Excise Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244593