https://www.taxtmi.com/caselaws?id=190770 Duty demand and penalties for alleged clandestine removal were held unsustainable because the allegation rested only on octroi records and allied material without independent corroborative investigation into the removed goods. The record showed consignees' names in the octroi receipts, but that alone was insufficient to prove unaccounted clearance. The department's claim that more than one consignment had been cleared on a single gate pass was also not supported, particularly where two gate passes had been issued when two consignments were cleared. The legal principle applied was that clandestine removal cannot be established solely from octroi records without independent evidence of suppression. en-us Tue, 03 Oct 2000 00:00:00 +0530 Sat, 25 Feb 2017 12:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190770 Duty demand and penalties for alleged clandestine removal were held unsustainable because the allegation rested only on octroi records and allied material without independent corroborative investigation into the removed goods. The record showed consignees' names in the octroi receipts, but that alone was insufficient to prove unaccounted clearance. The department's claim that more than one consignment had been cleared on a single gate pass was also not supported, particularly where two gate passes had been issued when two consignments were cleared. The legal principle applied was that clandestine removal cannot be established solely from octroi records without independent evidence of suppression. Case-Laws Central Excise Tue, 03 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190770