https://www.taxtmi.com/caselaws?id=187990 Clandestine removal cannot be inferred merely from shortages or a high rate of shrinkage in processed fabrics; the Revenue must prove unauthorised clearance with cogent corroborative evidence. On the facts noted, the explanation that the shortage arose from processing shrinkage was accepted, and no supporting evidence established removal without accountal or duty payment. The duty demand and equal penalty were therefore held unsustainable and were set aside in favour of the assessee. en-us Thu, 07 Dec 2006 00:00:00 +0530 Tue, 15 Nov 2016 10:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187990 Clandestine removal cannot be inferred merely from shortages or a high rate of shrinkage in processed fabrics; the Revenue must prove unauthorised clearance with cogent corroborative evidence. On the facts noted, the explanation that the shortage arose from processing shrinkage was accepted, and no supporting evidence established removal without accountal or duty payment. The duty demand and equal penalty were therefore held unsustainable and were set aside in favour of the assessee. Case-Laws Central Excise Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187990