https://www.taxtmi.com/caselaws?id=190522 A charge of clandestine removal cannot be sustained on stock shortage alone. Where the assessee explained the shortage as captive consumption in manufacture, the absence of verification of production and factory records, and the absence of corroborative evidence of raw material procurement, manufacture, transport, buyers, or actual clearances, meant the allegation remained unsupported. The Tribunal reiterated that clandestine removal must rest on positive corroborative evidence and not on suspicion or a mere inventory discrepancy. On that basis, the demand was held unsustainable and the finding went against the Revenue. en-us Wed, 30 Mar 2016 00:00:00 +0530 Sat, 18 Feb 2017 10:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190522 A charge of clandestine removal cannot be sustained on stock shortage alone. Where the assessee explained the shortage as captive consumption in manufacture, the absence of verification of production and factory records, and the absence of corroborative evidence of raw material procurement, manufacture, transport, buyers, or actual clearances, meant the allegation remained unsupported. The Tribunal reiterated that clandestine removal must rest on positive corroborative evidence and not on suspicion or a mere inventory discrepancy. On that basis, the demand was held unsustainable and the finding went against the Revenue. Case-Laws Central Excise Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190522