https://www.taxtmi.com/caselaws?id=336621 Clandestine manufacture and removal of gutkha/pan masala can be established through credible circumstantial evidence, including seized consignments, transport documents, account entries, money receipts, dispatch registers and recorded statements. The Tribunal noted that the Department need not prove evasion with mathematical precision; it is sufficient to show the charge on a preponderance of probability supported by reliable material. On that basis, the goods were found to be linked to the respondent's manufacturing activity and cleared without duty and invoices, so the duty demand, interest and penalties were sustained against the respondent and connected noticees. en-us Fri, 09 Dec 2016 00:00:00 +0530 Thu, 05 Jan 2017 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336621 Clandestine manufacture and removal of gutkha/pan masala can be established through credible circumstantial evidence, including seized consignments, transport documents, account entries, money receipts, dispatch registers and recorded statements. The Tribunal noted that the Department need not prove evasion with mathematical precision; it is sufficient to show the charge on a preponderance of probability supported by reliable material. On that basis, the goods were found to be linked to the respondent's manufacturing activity and cleared without duty and invoices, so the duty demand, interest and penalties were sustained against the respondent and connected noticees. Case-Laws Central Excise Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336621