https://www.taxtmi.com/caselaws?id=326029 A demand for alleged clandestine removal of processed fabrics was set aside because the allegation rested on loose papers, job cards, uncorroborated statements and theoretical calculations, while the established machine capacity and surrounding circumstances did not support production on the claimed scale. The tribunal held that clandestine removal must be proved by credible, corroborative evidence of raw material use, power consumption, labour, storage or financial trail. By contrast, the duty demand on shortage of grey fabrics was sustained because physical verification showed unexplained shortage; the related penalty on the director was maintained in reduced form, while confiscation, redemption fine and penalties on other noticees were deleted. en-us Tue, 12 Jan 2016 00:00:00 +0530 Fri, 10 Feb 2017 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326029 A demand for alleged clandestine removal of processed fabrics was set aside because the allegation rested on loose papers, job cards, uncorroborated statements and theoretical calculations, while the established machine capacity and surrounding circumstances did not support production on the claimed scale. The tribunal held that clandestine removal must be proved by credible, corroborative evidence of raw material use, power consumption, labour, storage or financial trail. By contrast, the duty demand on shortage of grey fabrics was sustained because physical verification showed unexplained shortage; the related penalty on the director was maintained in reduced form, while confiscation, redemption fine and penalties on other noticees were deleted. Case-Laws Central Excise Tue, 12 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326029