https://www.taxtmi.com/caselaws?id=175753 Allegations of clandestine manufacture and removal require cogent, corroborated evidence establishing the full chain of procurement, production, consumption, labour, electricity use, sale proceeds, and actual removal. An unsigned, unauthenticated typed note, without proof of authorship or independent verification, cannot by itself sustain a duty demand. Where the material shows only assumptions, suspicion, or unverified inferences, and the assessee produces a plausible explanation for the movement of goods, the charge remains unproved and the demand is not maintainable. en-us Wed, 24 Feb 1999 00:00:00 +0530 Fri, 04 Dec 2015 14:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175753 Allegations of clandestine manufacture and removal require cogent, corroborated evidence establishing the full chain of procurement, production, consumption, labour, electricity use, sale proceeds, and actual removal. An unsigned, unauthenticated typed note, without proof of authorship or independent verification, cannot by itself sustain a duty demand. Where the material shows only assumptions, suspicion, or unverified inferences, and the assessee produces a plausible explanation for the movement of goods, the charge remains unproved and the demand is not maintainable. Case-Laws Central Excise Wed, 24 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175753