https://www.taxtmi.com/caselaws?id=345828 A private ledger recovered from a third party was held insufficient, by itself, to support duty demand and penalty for alleged clandestine removal of excisable goods. The Tribunal found that the Department had not met its burden to prove the charge with cogent evidence, and the authorities failed to address the appellant's objections that the ledger owner was not linked to the company and that some entries reflected duty-paid clearances. In the absence of specific evidence connecting the appellant to clandestine removals, the demand and penalty were set aside. en-us Fri, 30 Jun 2017 00:00:00 +0530 Wed, 02 Aug 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345828 A private ledger recovered from a third party was held insufficient, by itself, to support duty demand and penalty for alleged clandestine removal of excisable goods. The Tribunal found that the Department had not met its burden to prove the charge with cogent evidence, and the authorities failed to address the appellant's objections that the ledger owner was not linked to the company and that some entries reflected duty-paid clearances. In the absence of specific evidence connecting the appellant to clandestine removals, the demand and penalty were set aside. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345828