https://www.taxtmi.com/caselaws?id=390 Clandestine removal demands cannot rest on packing slips or private records alone; corroborative evidence such as raw material consumption, electricity usage, buyer identification, or other surrounding proof is required, and the absence of such evidence makes the demand and penalty unsustainable. A valuation-based differential duty demand must also be supported by a demonstrated factual and legal basis showing higher-price clearances through depots. The commentary underscores that adjudication fails where allegations are built on assumptions rather than a complete evidentiary chain. en-us Thu, 01 Dec 2005 00:00:00 +0530 Sat, 05 Dec 2015 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390 Clandestine removal demands cannot rest on packing slips or private records alone; corroborative evidence such as raw material consumption, electricity usage, buyer identification, or other surrounding proof is required, and the absence of such evidence makes the demand and penalty unsustainable. A valuation-based differential duty demand must also be supported by a demonstrated factual and legal basis showing higher-price clearances through depots. The commentary underscores that adjudication fails where allegations are built on assumptions rather than a complete evidentiary chain. Case-Laws Central Excise Thu, 01 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390