https://www.taxtmi.com/caselaws?id=345286 Demand for duty and penalty based on alleged clandestine removal was challenged on the basis of stock shortage, production slips, transport slips and seized records. The Revenue relied on statements and documents, but the assessee produced reconciliation material showing that bulk quantities noted in production slips were later tested, packed and recorded in the daily stock account before duty-paid clearance. Transport slips were explained as freight charges for empty drums, and there was no independent corroboration of raw material receipt, unaccounted finished goods, or actual clandestine removals. The text states that clandestine removal must be proved by credible corroborative evidence and cannot rest on isolated documents or untested statements alone. en-us Fri, 30 Jun 2017 00:00:00 +0530 Sat, 23 Sep 2017 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345286 Demand for duty and penalty based on alleged clandestine removal was challenged on the basis of stock shortage, production slips, transport slips and seized records. The Revenue relied on statements and documents, but the assessee produced reconciliation material showing that bulk quantities noted in production slips were later tested, packed and recorded in the daily stock account before duty-paid clearance. Transport slips were explained as freight charges for empty drums, and there was no independent corroboration of raw material receipt, unaccounted finished goods, or actual clandestine removals. The text states that clandestine removal must be proved by credible corroborative evidence and cannot rest on isolated documents or untested statements alone. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345286