https://www.taxtmi.com/caselaws?id=246375 A charge of clandestine removal under central excise law must rest on independent, corroborative evidence, not on inconsistent statements or suspicion alone. Toll receipts, brand markings, and related circumstances were treated as insufficient without supporting material such as parallel records, stock shortages, unaccounted raw material, or proof of clandestine manufacture and removal. Where the foundational allegation fails, the demand cannot stand, and consequential confiscation, redemption fine, and penalties also fall away because they depend on proof of the main contravention. en-us Fri, 03 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246375 A charge of clandestine removal under central excise law must rest on independent, corroborative evidence, not on inconsistent statements or suspicion alone. Toll receipts, brand markings, and related circumstances were treated as insufficient without supporting material such as parallel records, stock shortages, unaccounted raw material, or proof of clandestine manufacture and removal. Where the foundational allegation fails, the demand cannot stand, and consequential confiscation, redemption fine, and penalties also fall away because they depend on proof of the main contravention. Case-Laws Central Excise Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246375