https://www.taxtmi.com/caselaws?id=340579 Allegations of clandestine manufacture and clearance of sandals failed because the Revenue relied mainly on private stock slips, witness statements and record discrepancies without proving excess raw material, unaccounted removals or sale proceeds. The slips were found to reflect incomplete, projected and work-in-progress quantities in a job-work arrangement for a sole buyer. Denial of cross-examination also reduced the evidentiary value of the statements relied upon. In clandestine removal matters, the burden remains on the Revenue to establish the charge through tangible, corroborative evidence; on these facts, the demand and penalty were unsustainable and the assessee obtained relief. en-us Tue, 14 Feb 2017 00:00:00 +0530 Mon, 13 Nov 2017 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340579 Allegations of clandestine manufacture and clearance of sandals failed because the Revenue relied mainly on private stock slips, witness statements and record discrepancies without proving excess raw material, unaccounted removals or sale proceeds. The slips were found to reflect incomplete, projected and work-in-progress quantities in a job-work arrangement for a sole buyer. Denial of cross-examination also reduced the evidentiary value of the statements relied upon. In clandestine removal matters, the burden remains on the Revenue to establish the charge through tangible, corroborative evidence; on these facts, the demand and penalty were unsustainable and the assessee obtained relief. Case-Laws Central Excise Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340579