https://www.taxtmi.com/caselaws?id=4579 A charge of clandestine removal under central excise law cannot be sustained on photocopies of parallel invoices and a retracted statement alone. Where searches yielded no incriminating documents, no stock discrepancy, and no independent corroboration such as raw material procurement, excess electricity use, transport records, delivery evidence, or payment trail, the duty demand and penalty fail. The Tribunal's appreciation of evidence was therefore upheld, and the Revenue's appeal remained dismissed. en-us Fri, 22 Feb 2008 00:00:00 +0530 Mon, 14 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4579 A charge of clandestine removal under central excise law cannot be sustained on photocopies of parallel invoices and a retracted statement alone. Where searches yielded no incriminating documents, no stock discrepancy, and no independent corroboration such as raw material procurement, excess electricity use, transport records, delivery evidence, or payment trail, the duty demand and penalty fail. The Tribunal's appreciation of evidence was therefore upheld, and the Revenue's appeal remained dismissed. Case-Laws Central Excise Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4579