https://www.taxtmi.com/caselaws?id=342251 A charge of clandestine removal cannot be sustained on suspicion or isolated documents alone. Seized ledger entries and loose sheets were insufficient because they were third-party records, mixed personal and business entries, and were not linked to manufacture, removals, buyers, transport, or sale proceeds; the demand and penalties on that basis were set aside. Parallel invoices were also inadequate, as their origin was not proved through buyer-side recovery or independent enquiry, so that demand failed as well. Weighment slips likewise did not identify the goods or establish actual clearance, and without transport evidence or proof of consideration, they could not support the allegation. The appeals were allowed with consequential relief. en-us Mon, 24 Apr 2017 00:00:00 +0530 Tue, 09 May 2017 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342251 A charge of clandestine removal cannot be sustained on suspicion or isolated documents alone. Seized ledger entries and loose sheets were insufficient because they were third-party records, mixed personal and business entries, and were not linked to manufacture, removals, buyers, transport, or sale proceeds; the demand and penalties on that basis were set aside. Parallel invoices were also inadequate, as their origin was not proved through buyer-side recovery or independent enquiry, so that demand failed as well. Weighment slips likewise did not identify the goods or establish actual clearance, and without transport evidence or proof of consideration, they could not support the allegation. The appeals were allowed with consequential relief. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342251