https://www.taxtmi.com/caselaws?id=246216 Clandestine removal of stainless steel ingots was not established where the demand was based only on seized papers from a director's residence and investigation statements. The documents did not clearly identify the product, did not reliably link the entries to the appellant company, and were unsupported by independent corroboration or verification. The material also failed to prove unaccounted clearances or receipt of sale proceeds attributable to the appellant. On that evidentiary basis, the duty demand and penalties were held unsustainable and were set aside. en-us Fri, 21 Feb 2014 00:00:00 +0530 Fri, 21 Nov 2014 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246216 Clandestine removal of stainless steel ingots was not established where the demand was based only on seized papers from a director's residence and investigation statements. The documents did not clearly identify the product, did not reliably link the entries to the appellant company, and were unsupported by independent corroboration or verification. The material also failed to prove unaccounted clearances or receipt of sale proceeds attributable to the appellant. On that evidentiary basis, the duty demand and penalties were held unsustainable and were set aside. Case-Laws Central Excise Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246216