https://www.taxtmi.com/caselaws?id=1153 Clandestine clearance of crimped/texturised yarn as waste was not proved because the departmental material did not rebut the assessee's explanation of clearances under delivery challans and excise invoices, the fire incident accounting for abnormal waste, and customer statements confirming receipt and cheque payment. The Tribunal held that there was no corroborative evidence of private records, transport documents, seizure, or excess consideration to sustain the duty demand. In the absence of such supporting proof, the allegation of clandestine removal failed and the assessee succeeded. en-us Thu, 30 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1153 Clandestine clearance of crimped/texturised yarn as waste was not proved because the departmental material did not rebut the assessee's explanation of clearances under delivery challans and excise invoices, the fire incident accounting for abnormal waste, and customer statements confirming receipt and cheque payment. The Tribunal held that there was no corroborative evidence of private records, transport documents, seizure, or excess consideration to sustain the duty demand. In the absence of such supporting proof, the allegation of clandestine removal failed and the assessee succeeded. Case-Laws Central Excise Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1153