https://www.taxtmi.com/caselaws?id=248435 Clandestine removal cannot be sustained on security register entries alone without independent corroborative evidence, especially where stock verification shows no shortage and gate slips, invoices and outward registers support the clearances. Allegations that rejected goods were replaced by finished goods also fail where the rejected goods are duly recorded under Rule 173H and no buyer inquiry or other proof establishes substitution. A discrepancy in the number of gunny bags for waste and scrap does not justify duty demand when the quantity of waste and scrap tallies. The duty, interest and penalty demand was set aside for want of proof. en-us Thu, 10 Jan 2013 00:00:00 +0530 Thu, 12 Jun 2014 11:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248435 Clandestine removal cannot be sustained on security register entries alone without independent corroborative evidence, especially where stock verification shows no shortage and gate slips, invoices and outward registers support the clearances. Allegations that rejected goods were replaced by finished goods also fail where the rejected goods are duly recorded under Rule 173H and no buyer inquiry or other proof establishes substitution. A discrepancy in the number of gunny bags for waste and scrap does not justify duty demand when the quantity of waste and scrap tallies. The duty, interest and penalty demand was set aside for want of proof. Case-Laws Central Excise Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248435