https://www.taxtmi.com/caselaws?id=340336 Clandestine removal and duty evasion may be established through a consistent chain of circumstantial and external evidence where primary records are suppressed or destroyed. The Tribunal accepted weighbridge slips, invoices, bank trail, broker statements, buyer statements, and transport records as corroborative material showing a structured scheme involving brokers, bill traders, transporters, and buyers. It held that direct evidence is not indispensable in such cases and that the department may prove the charge on a preponderance of probability. The duty demand and penalties were upheld, and the appeals failed on merits. en-us Fri, 23 Dec 2016 00:00:00 +0530 Mon, 20 Mar 2017 10:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340336 Clandestine removal and duty evasion may be established through a consistent chain of circumstantial and external evidence where primary records are suppressed or destroyed. The Tribunal accepted weighbridge slips, invoices, bank trail, broker statements, buyer statements, and transport records as corroborative material showing a structured scheme involving brokers, bill traders, transporters, and buyers. It held that direct evidence is not indispensable in such cases and that the department may prove the charge on a preponderance of probability. The duty demand and penalties were upheld, and the appeals failed on merits. Case-Laws Central Excise Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340336