https://www.taxtmi.com/caselaws?id=167634 Clandestine removal was inferred where two separately described concerns were treated as one practical unit, and records recovered from the Kinari Bazar premises showed sales of wires and cables without a satisfactory explanation for the source of 3,060 coils. As neither concern could account for receipt of the goods, the surrounding circumstances were accepted as sufficient to support the conclusion that the goods had been received and removed without payment of duty and without entry in the statutory R.G.I. records. The adverse finding was upheld and the appeal was rejected. en-us Wed, 10 Dec 1975 00:00:00 +0530 Sat, 27 Dec 2014 11:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167634 Clandestine removal was inferred where two separately described concerns were treated as one practical unit, and records recovered from the Kinari Bazar premises showed sales of wires and cables without a satisfactory explanation for the source of 3,060 coils. As neither concern could account for receipt of the goods, the surrounding circumstances were accepted as sufficient to support the conclusion that the goods had been received and removed without payment of duty and without entry in the statutory R.G.I. records. The adverse finding was upheld and the appeal was rejected. Case-Laws Central Excise Wed, 10 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167634