https://www.taxtmi.com/caselaws?id=330389 Clandestine manufacture and removal of gutkha may be established by a cumulative chain of search evidence, recovered documents, and corroborated statements from the proprietor, supervisor, transporters, buyers, and raw material suppliers. The discussion also notes that valuation under section 4A of the Central Excise Act is not conclusive where clandestine clearances are involved and actual sale value is shown to be lower, requiring recalculation on proper proof. Penalties on transporters under Rule 26 may be justified where they assist movement under fictitious names or inflated quantities, but the quantum can be reduced if their role is comparatively limited. en-us Tue, 12 Jul 2016 00:00:00 +0530 Sun, 24 Jul 2016 20:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330389 Clandestine manufacture and removal of gutkha may be established by a cumulative chain of search evidence, recovered documents, and corroborated statements from the proprietor, supervisor, transporters, buyers, and raw material suppliers. The discussion also notes that valuation under section 4A of the Central Excise Act is not conclusive where clandestine clearances are involved and actual sale value is shown to be lower, requiring recalculation on proper proof. Penalties on transporters under Rule 26 may be justified where they assist movement under fictitious names or inflated quantities, but the quantum can be reduced if their role is comparatively limited. Case-Laws Central Excise Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330389