https://www.taxtmi.com/caselaws?id=259864 Allegations of clandestine removal of M.S. rounds cannot sustain excise duty demand or penalties unless supported by clear, corroborated evidence. Statements alone, without contemporaneous documents, financial records, buyer details, transport records or other independent material linking alleged clearances to the factory, are insufficient. The Tribunal applied the settled principle that clandestine manufacture and removal must be proved by the Revenue beyond doubt and not on assumptions or probabilities. On that basis, the allegation was held unproved and the setting aside of the duty demand and penalties was sustained. en-us Thu, 25 Sep 2014 00:00:00 +0530 Thu, 18 Jun 2015 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259864 Allegations of clandestine removal of M.S. rounds cannot sustain excise duty demand or penalties unless supported by clear, corroborated evidence. Statements alone, without contemporaneous documents, financial records, buyer details, transport records or other independent material linking alleged clearances to the factory, are insufficient. The Tribunal applied the settled principle that clandestine manufacture and removal must be proved by the Revenue beyond doubt and not on assumptions or probabilities. On that basis, the allegation was held unproved and the setting aside of the duty demand and penalties was sustained. Case-Laws Central Excise Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259864