https://www.taxtmi.com/caselaws?id=346038 A demand alleging clandestine removal cannot be sustained on stock shortage alone or on loose private slips without corroborative evidence of unrecorded manufacture and clearance. The alleged shortage at inspection did not, by itself, prove clandestine clearance, especially where the explanation that goods were on the production floor was not disproved by tangible material. Private papers, without independent support such as proof of unaccounted raw materials, transport, buyers, sale proceeds, or actual removal, were insufficient. The duty demand and penalty were therefore unsustainable. en-us Fri, 14 Jul 2017 00:00:00 +0530 Thu, 03 Aug 2017 07:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346038 A demand alleging clandestine removal cannot be sustained on stock shortage alone or on loose private slips without corroborative evidence of unrecorded manufacture and clearance. The alleged shortage at inspection did not, by itself, prove clandestine clearance, especially where the explanation that goods were on the production floor was not disproved by tangible material. Private papers, without independent support such as proof of unaccounted raw materials, transport, buyers, sale proceeds, or actual removal, were insufficient. The duty demand and penalty were therefore unsustainable. Case-Laws Central Excise Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346038