https://www.taxtmi.com/caselaws?id=258972 Clandestine removal may be proved through a chain of corroborative circumstantial and documentary evidence on a preponderance of probabilities. Here, unaccounted stock, higher post-search production, blank and parallel invoices, octroi and municipal records, and expert opinion linking signatures to the directors collectively supported the allegation. The absence of original invoices did not defeat the case because the material was not confined to photocopies alone, and the respondents did not rebut the evidence with cogent proof. The finding of clandestine clearance, with consequent duty demand and penalties, was upheld. en-us Mon, 16 Mar 2015 00:00:00 +0530 Thu, 11 Feb 2016 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258972 Clandestine removal may be proved through a chain of corroborative circumstantial and documentary evidence on a preponderance of probabilities. Here, unaccounted stock, higher post-search production, blank and parallel invoices, octroi and municipal records, and expert opinion linking signatures to the directors collectively supported the allegation. The absence of original invoices did not defeat the case because the material was not confined to photocopies alone, and the respondents did not rebut the evidence with cogent proof. The finding of clandestine clearance, with consequent duty demand and penalties, was upheld. Case-Laws Central Excise Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258972