https://www.taxtmi.com/caselaws?id=348670 Private gate passes and the outgoing material register, when supported by corroborative employee and recipient statements, can establish clandestine removal even if the assessee later retracts an initial admission. The text states that unexplained private records showing dispatch without accounting in statutory records, together with confirmation from the managing director and other witnesses, sustained the duty demand; the explanation regarding excess raw material was treated as irrelevant. On the same evidentiary basis, penalties on the company and its managing director were upheld as justified and not excessive. en-us Thu, 06 Jul 2017 00:00:00 +0530 Wed, 27 Sep 2017 09:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348670 Private gate passes and the outgoing material register, when supported by corroborative employee and recipient statements, can establish clandestine removal even if the assessee later retracts an initial admission. The text states that unexplained private records showing dispatch without accounting in statutory records, together with confirmation from the managing director and other witnesses, sustained the duty demand; the explanation regarding excess raw material was treated as irrelevant. On the same evidentiary basis, penalties on the company and its managing director were upheld as justified and not excessive. Case-Laws Central Excise Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348670