https://www.taxtmi.com/caselaws?id=337572 Clandestine removal allegations require cogent, corroborated evidence of actual manufacture, clearance and supporting circumstances. Incentive sheets recovered from residential premises were held to reflect only gross production for incentive purposes and not necessarily finished manufacture, while photocopies of invoices recovered from a third party, without investigation at consignees or transporters and without corroborating material such as raw material procurement or electricity use, were insufficient to prove parallel clearances. A selective reading of a fax was also found inadequate to establish PETN diversion, and the denial of effective cross-examination undermined reliance on adverse statements. On this basis, the duty demand, interest and penalties were set aside. en-us Tue, 20 Dec 2016 00:00:00 +0530 Tue, 30 Jan 2018 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337572 Clandestine removal allegations require cogent, corroborated evidence of actual manufacture, clearance and supporting circumstances. Incentive sheets recovered from residential premises were held to reflect only gross production for incentive purposes and not necessarily finished manufacture, while photocopies of invoices recovered from a third party, without investigation at consignees or transporters and without corroborating material such as raw material procurement or electricity use, were insufficient to prove parallel clearances. A selective reading of a fax was also found inadequate to establish PETN diversion, and the denial of effective cross-examination undermined reliance on adverse statements. On this basis, the duty demand, interest and penalties were set aside. Case-Laws Central Excise Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337572