https://www.taxtmi.com/caselaws?id=336273 Recovered private records, parallel invoices, weighment slips, transport documents and a director's statement were treated as mutually corroborative evidence of clandestine removal of cement without payment of duty. The defence that the cash book was merely a composite personal account, and that further enquiry with buyers or transporters was needed, was rejected because the documentary trail linked the goods to the appellants' unit. The claim that the sister unit was operational also failed in view of inspection findings showing no manufacturing activity. The finding of clandestine clearance was upheld, and the duty, interest and penalties were sustained. en-us Fri, 25 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336273 Recovered private records, parallel invoices, weighment slips, transport documents and a director's statement were treated as mutually corroborative evidence of clandestine removal of cement without payment of duty. The defence that the cash book was merely a composite personal account, and that further enquiry with buyers or transporters was needed, was rejected because the documentary trail linked the goods to the appellants' unit. The claim that the sister unit was operational also failed in view of inspection findings showing no manufacturing activity. The finding of clandestine clearance was upheld, and the duty, interest and penalties were sustained. Case-Laws Central Excise Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336273