https://www.taxtmi.com/caselaws?id=250235 Clandestine removal cannot be inferred from approximate dip measurement shortage alone where no actual weighing or corroborative evidence showed unaccounted clearances, so the duty demand was set aside. Computer-generated sheets, explained as tentative dispatch records and cancelled movements, also failed to prove clandestine clearance because there was no evidence of buyers, transporters, excess raw material, or sale proceeds, and that demand was likewise set aside. A theoretical comparison between statutory records and daily production records, without proof of actual removal or movement of goods, could not sustain duty or the connected penalty, so both were set aside and the appeals were allowed with consequential relief. en-us Mon, 30 Jun 2014 00:00:00 +0530 Sat, 10 Jan 2015 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250235 Clandestine removal cannot be inferred from approximate dip measurement shortage alone where no actual weighing or corroborative evidence showed unaccounted clearances, so the duty demand was set aside. Computer-generated sheets, explained as tentative dispatch records and cancelled movements, also failed to prove clandestine clearance because there was no evidence of buyers, transporters, excess raw material, or sale proceeds, and that demand was likewise set aside. A theoretical comparison between statutory records and daily production records, without proof of actual removal or movement of goods, could not sustain duty or the connected penalty, so both were set aside and the appeals were allowed with consequential relief. Case-Laws Central Excise Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250235