https://www.taxtmi.com/caselaws?id=333848 Clandestine removal allegations cannot be sustained on private records, challan books, statements or theoretical production estimates unless the department proves the quantity, nature and value of clearances with clear, reliable and cogent evidence. Here, the material was found speculative, the alleged turnover of both units remained below the SSI threshold, and the demand raised by clubbing clearances for exemption purposes failed. On the same footing, cash and seized goods could not be confiscated because the cash was not linked to clandestine sales and the underlying allegation of unlawful manufacture and clearance was not established. Relief granted to the assessee was therefore upheld. en-us Tue, 27 Sep 2016 00:00:00 +0530 Fri, 17 Feb 2017 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333848 Clandestine removal allegations cannot be sustained on private records, challan books, statements or theoretical production estimates unless the department proves the quantity, nature and value of clearances with clear, reliable and cogent evidence. Here, the material was found speculative, the alleged turnover of both units remained below the SSI threshold, and the demand raised by clubbing clearances for exemption purposes failed. On the same footing, cash and seized goods could not be confiscated because the cash was not linked to clandestine sales and the underlying allegation of unlawful manufacture and clearance was not established. Relief granted to the assessee was therefore upheld. Case-Laws Central Excise Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333848