https://www.taxtmi.com/caselaws?id=339340 Clandestine manufacture and removal of gutkha may be established through cumulative circumstantial evidence, transport records, seizure material and statements, even without direct tangible proof. The Court held that lorry receipts and the transporter's statement could support receipt of raw material and clandestine clearance when consistent with the investigative record and unrebutted by a convincing explanation. Receipt of scented tobacco was not viewed in isolation; read with seizure of machines and other material, it supported the finding of corresponding manufacture and removal. The appeal failed because the findings were sustained on corroborative evidence and no substantial question of law justified interference. en-us Wed, 08 Feb 2017 00:00:00 +0530 Mon, 13 Nov 2017 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339340 Clandestine manufacture and removal of gutkha may be established through cumulative circumstantial evidence, transport records, seizure material and statements, even without direct tangible proof. The Court held that lorry receipts and the transporter's statement could support receipt of raw material and clandestine clearance when consistent with the investigative record and unrebutted by a convincing explanation. Receipt of scented tobacco was not viewed in isolation; read with seizure of machines and other material, it supported the finding of corresponding manufacture and removal. The appeal failed because the findings were sustained on corroborative evidence and no substantial question of law justified interference. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339340