https://www.taxtmi.com/caselaws?id=334138 In clandestine removal cases, central excise duty demands must be supported by clear, corroborative and tangible evidence of manufacture, clearance and related circumstances; statements, private records and limited buyer confirmations alone are insufficient. The record here did not establish excess production, excess raw material procurement, abnormal electricity use, transport linkage or flow-back of consideration, and the department also failed to verify the manufacturing end effectively. On that evidentiary basis, the surviving duty demands and consequential penalties were set aside, and the assessee's and connected noticees' appeals were allowed. en-us Thu, 08 Sep 2016 00:00:00 +0530 Sat, 19 Aug 2017 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334138 In clandestine removal cases, central excise duty demands must be supported by clear, corroborative and tangible evidence of manufacture, clearance and related circumstances; statements, private records and limited buyer confirmations alone are insufficient. The record here did not establish excess production, excess raw material procurement, abnormal electricity use, transport linkage or flow-back of consideration, and the department also failed to verify the manufacturing end effectively. On that evidentiary basis, the surviving duty demands and consequential penalties were set aside, and the assessee's and connected noticees' appeals were allowed. Case-Laws Central Excise Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334138