https://www.taxtmi.com/caselaws?id=334765 Documentary evidence, including a private notebook, duplicate challans, register discrepancies, stock shortage, and admissions by the Supervisor and Director, was held sufficient to establish clandestine removal of excisable goods and sustain the demand, penalty and interest. The Tribunal treated the belated retraction of those statements as an afterthought and found that the assessee had not displaced the evidentiary burden. However, the limited contention that the demand attributed to stock shortage may overlap with the overall demand required record verification, so that narrow issue was remitted to the Adjudicating Authority. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 03 Oct 2017 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334765 Documentary evidence, including a private notebook, duplicate challans, register discrepancies, stock shortage, and admissions by the Supervisor and Director, was held sufficient to establish clandestine removal of excisable goods and sustain the demand, penalty and interest. The Tribunal treated the belated retraction of those statements as an afterthought and found that the assessee had not displaced the evidentiary burden. However, the limited contention that the demand attributed to stock shortage may overlap with the overall demand required record verification, so that narrow issue was remitted to the Adjudicating Authority. Case-Laws Central Excise Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334765