https://www.taxtmi.com/caselaws?id=343211 Clandestine removal of finished goods could not be sustained on the basis of private diary entries and transporter registers alone. The Tribunal found that the Revenue produced no independent corroboration such as evidence of raw material consumption, actual manufacture, sale proceeds, seizure of goods, or admissions from buyers, transporters, or the persons concerned. The relied-upon records were treated as uncorroborated private documents and therefore insufficient to establish unauthorised clearance without duty. The demand was dropped, and the assessee's position was upheld. en-us Wed, 03 May 2017 00:00:00 +0530 Sat, 20 May 2017 09:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343211 Clandestine removal of finished goods could not be sustained on the basis of private diary entries and transporter registers alone. The Tribunal found that the Revenue produced no independent corroboration such as evidence of raw material consumption, actual manufacture, sale proceeds, seizure of goods, or admissions from buyers, transporters, or the persons concerned. The relied-upon records were treated as uncorroborated private documents and therefore insufficient to establish unauthorised clearance without duty. The demand was dropped, and the assessee's position was upheld. Case-Laws Central Excise Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343211