https://www.taxtmi.com/caselaws?id=170111 A charge of clandestine removal of chewing tobacco and pan masala must be proved by direct and positive evidence, not by suspicion or inference. Statements of dealers and retailers indicating purchases from a distributor without bills did not directly establish removal by the manufacturer without duty payment, especially where the manufacturer and distributor stated that clearances were made under central excise invoices on payment of duty. As the principal allegation failed, the consequential confiscation of goods and penalties on connected persons under Rule 26 also could not survive and were set aside. en-us Tue, 24 Aug 2010 00:00:00 +0530 Sat, 16 May 2015 17:04:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170111 A charge of clandestine removal of chewing tobacco and pan masala must be proved by direct and positive evidence, not by suspicion or inference. Statements of dealers and retailers indicating purchases from a distributor without bills did not directly establish removal by the manufacturer without duty payment, especially where the manufacturer and distributor stated that clearances were made under central excise invoices on payment of duty. As the principal allegation failed, the consequential confiscation of goods and penalties on connected persons under Rule 26 also could not survive and were set aside. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170111