https://www.taxtmi.com/caselaws?id=250866 CESTAT Ahmedabad held that a demand for clandestine removal cannot be sustained on loose papers and ledger mismatch alone where the records do not clearly show unaccounted clearances and the department produces no further corroboration; the demand for July 2002 to September 2002 was therefore set aside. For October 2002 to December 2002, the demand was upheld only to the extent supported by recovered records, statutory-private document reconciliation, and buyer admissions of receipt without duty documents; alleged clearances lacking such support were rejected. Penalties on the company and individual noticees were correspondingly reduced and reworked in line with the limited duty confirmation. en-us Mon, 25 Aug 2014 00:00:00 +0530 Wed, 27 Aug 2014 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250866 CESTAT Ahmedabad held that a demand for clandestine removal cannot be sustained on loose papers and ledger mismatch alone where the records do not clearly show unaccounted clearances and the department produces no further corroboration; the demand for July 2002 to September 2002 was therefore set aside. For October 2002 to December 2002, the demand was upheld only to the extent supported by recovered records, statutory-private document reconciliation, and buyer admissions of receipt without duty documents; alleged clearances lacking such support were rejected. Penalties on the company and individual noticees were correspondingly reduced and reworked in line with the limited duty confirmation. Case-Laws Central Excise Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250866