https://www.taxtmi.com/caselaws?id=248478 Clandestine manufacture and removal must be supported by positive, tangible, corroborative evidence; suspicion, hearsay, and an untested handwriting opinion are insufficient. Transport records referring only to a generic brand name, without independent verification or supporting proof such as raw-material use, power consumption, labour deployment, or recovery of incriminating material, did not establish clandestine receipt or clearance. A payment trail through demand drafts and intermediary dealers also failed because the link to the assessee was missing. Alleged shortage of outer pouches and seizure of goods likewise could not justify duty demand or confiscation without reliable evidence tying them to the assessee's accounted or unaccounted production. en-us Wed, 04 Sep 2013 00:00:00 +0530 Wed, 20 May 2015 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248478 Clandestine manufacture and removal must be supported by positive, tangible, corroborative evidence; suspicion, hearsay, and an untested handwriting opinion are insufficient. Transport records referring only to a generic brand name, without independent verification or supporting proof such as raw-material use, power consumption, labour deployment, or recovery of incriminating material, did not establish clandestine receipt or clearance. A payment trail through demand drafts and intermediary dealers also failed because the link to the assessee was missing. Alleged shortage of outer pouches and seizure of goods likewise could not justify duty demand or confiscation without reliable evidence tying them to the assessee's accounted or unaccounted production. Case-Laws Central Excise Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248478