https://www.taxtmi.com/caselaws?id=193302 Clandestine removal allegations based on notebook entries require reliable proof that the disputed entries were made by the person attributed to them. Where the assessee contests the handwriting in an ingot-stock entry, expert handwriting opinion is material before confirming excise duty demand, interest and penalty. The Tribunal set aside the demand confirmation and remanded the matter for fresh adjudication after obtaining expert opinion, with reasonable opportunity for the assessee to present its defence. The treatment of seized semi-finished ingots as rejects or accountable finished goods also remained open for reconsideration. en-us Thu, 24 Jun 2010 00:00:00 +0530 Sat, 22 Jul 2017 12:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193302 Clandestine removal allegations based on notebook entries require reliable proof that the disputed entries were made by the person attributed to them. Where the assessee contests the handwriting in an ingot-stock entry, expert handwriting opinion is material before confirming excise duty demand, interest and penalty. The Tribunal set aside the demand confirmation and remanded the matter for fresh adjudication after obtaining expert opinion, with reasonable opportunity for the assessee to present its defence. The treatment of seized semi-finished ingots as rejects or accountable finished goods also remained open for reconsideration. Case-Laws Central Excise Thu, 24 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193302