https://www.taxtmi.com/caselaws?id=2678 Clandestine manufacture and removal require corroborative evidence beyond an unverified private notebook and a director's statement creating only suspicion. Where the notebook's author is not examined, no production workers or buyers confirm the allegations, and recorded stocks of inputs and finished goods match physical verification, the allegation remains unproved. The duty demand and penalties were set aside because no evidence established actual unaccounted manufacture or clearance. en-us Wed, 12 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2678 Clandestine manufacture and removal require corroborative evidence beyond an unverified private notebook and a director's statement creating only suspicion. Where the notebook's author is not examined, no production workers or buyers confirm the allegations, and recorded stocks of inputs and finished goods match physical verification, the allegation remains unproved. The duty demand and penalties were set aside because no evidence established actual unaccounted manufacture or clearance. Case-Laws Central Excise Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2678