https://www.taxtmi.com/caselaws?id=3211 Clandestine removal of excisable goods must be proved by reliable evidence, and a recorded statement alone is insufficient where its voluntariness is not established and no independent corroboration exists. The adjudicating and appellate authorities found that the managerial signatory's statement was not shown to be voluntary, and the records did not identify buyers, suppliers, or other material proving removal outside the books. In the absence of supporting evidence, the allegation of clandestine clearance failed to meet the required standard of proof, and the issue was decided in favour of the assessee. en-us Thu, 17 Jan 2008 00:00:00 +0530 Fri, 15 Nov 2013 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3211 Clandestine removal of excisable goods must be proved by reliable evidence, and a recorded statement alone is insufficient where its voluntariness is not established and no independent corroboration exists. The adjudicating and appellate authorities found that the managerial signatory's statement was not shown to be voluntary, and the records did not identify buyers, suppliers, or other material proving removal outside the books. In the absence of supporting evidence, the allegation of clandestine clearance failed to meet the required standard of proof, and the issue was decided in favour of the assessee. Case-Laws Central Excise Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3211