https://www.taxtmi.com/caselaws?id=254969 Clandestine removal cannot be inferred solely from excess wastage shown in records when there is no independent evidence of actual clearance into the domestic market. The discrepancy between the ARE-2 declaration and the Form IV register, by itself, was treated as insufficient to sustain duty demand and penalties because there were no corroborative materials such as buyers, transport evidence, or other proof of removal. On that basis, the demand of duty and connected penalties were held unsustainable and the finding of clandestine clearance was set aside. en-us Thu, 20 Mar 2014 00:00:00 +0530 Mon, 05 Jan 2015 09:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254969 Clandestine removal cannot be inferred solely from excess wastage shown in records when there is no independent evidence of actual clearance into the domestic market. The discrepancy between the ARE-2 declaration and the Form IV register, by itself, was treated as insufficient to sustain duty demand and penalties because there were no corroborative materials such as buyers, transport evidence, or other proof of removal. On that basis, the demand of duty and connected penalties were held unsustainable and the finding of clandestine clearance was set aside. Case-Laws Central Excise Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254969