https://www.taxtmi.com/caselaws?id=248185 Corroborative evidence including a recovered notebook, duplicate invoices, stock shortage, seizure of goods in transit, and statements of the director, signatory, accountant and buyers was treated as sufficient to establish clandestine removal of excisable goods. The admissions recorded during investigation were given substantial evidentiary weight, and the lack of effective retraction or rebuttal weakened the defence. On that basis, the duty and cess demand for the relevant period was sustained, with interest and penalty maintained under the penal provisions invoked. en-us Fri, 11 Apr 2014 00:00:00 +0530 Wed, 04 Jun 2014 19:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248185 Corroborative evidence including a recovered notebook, duplicate invoices, stock shortage, seizure of goods in transit, and statements of the director, signatory, accountant and buyers was treated as sufficient to establish clandestine removal of excisable goods. The admissions recorded during investigation were given substantial evidentiary weight, and the lack of effective retraction or rebuttal weakened the defence. On that basis, the duty and cess demand for the relevant period was sustained, with interest and penalty maintained under the penal provisions invoked. Case-Laws Central Excise Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248185