https://www.taxtmi.com/caselaws?id=252671 Central excise duty and penalty cannot be sustained for alleged clandestine removal when the department relies only on a private salary file and the Managing Director's statement without independent corroboration. The file was shown to be maintained mainly for wage payment and related lap stage production, while no shortage, excess production, clearances, receipt of sale proceeds, buyers, delivery details, or similar material was proved. In clandestine removal cases, the allegation must rest on clinching evidence of production, removal, and consideration; uncorroborated private records or statements are insufficient. On that basis, the demand and penalty were set aside. en-us Wed, 01 Oct 2014 00:00:00 +0530 Tue, 12 May 2015 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252671 Central excise duty and penalty cannot be sustained for alleged clandestine removal when the department relies only on a private salary file and the Managing Director's statement without independent corroboration. The file was shown to be maintained mainly for wage payment and related lap stage production, while no shortage, excess production, clearances, receipt of sale proceeds, buyers, delivery details, or similar material was proved. In clandestine removal cases, the allegation must rest on clinching evidence of production, removal, and consideration; uncorroborated private records or statements are insufficient. On that basis, the demand and penalty were set aside. Case-Laws Central Excise Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252671