https://www.taxtmi.com/caselaws?id=255742 Allegations of clandestine manufacture and removal must be proved by tangible, corroborative and independent evidence; loose papers without linkage to the assessee, unsupported DG set consumption calculations, and the absence of proof of raw material flow, transport, buyers or sale proceeds were insufficient, so the duty demand failed. Empty packing bags were not shown to be intended for clandestine clearance, so confiscation and redemption fine on those bags were set aside. However, 1210 cement bags had reached the RG-1 stage and were found ready for removal without duty payment, so confiscation and redemption fine on those bags were upheld. Personal penalties on the officials fell with the failed main demand and were set aside. en-us Wed, 14 Jan 2015 00:00:00 +0530 Wed, 03 Feb 2016 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255742 Allegations of clandestine manufacture and removal must be proved by tangible, corroborative and independent evidence; loose papers without linkage to the assessee, unsupported DG set consumption calculations, and the absence of proof of raw material flow, transport, buyers or sale proceeds were insufficient, so the duty demand failed. Empty packing bags were not shown to be intended for clandestine clearance, so confiscation and redemption fine on those bags were set aside. However, 1210 cement bags had reached the RG-1 stage and were found ready for removal without duty payment, so confiscation and redemption fine on those bags were upheld. Personal penalties on the officials fell with the failed main demand and were set aside. Case-Laws Central Excise Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255742