https://www.taxtmi.com/caselaws?id=349457 Clandestine removal allegations require cogent corroborative evidence; loose sheets, labour payment vouchers and ratio-based or theoretical calculations alone are insufficient to sustain duty demand, credit denial or penalty. Where supporting statements are retracted and the alleged documents are not satisfactorily proved, the demand cannot rest on assumptions or presumptions. Excess finished goods found on stock verification may justify confiscation for rule contravention, but redemption fine and penalties must remain proportionate and can be reduced where excessive. en-us Tue, 10 Oct 2017 00:00:00 +0530 Sat, 14 Oct 2017 07:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349457 Clandestine removal allegations require cogent corroborative evidence; loose sheets, labour payment vouchers and ratio-based or theoretical calculations alone are insufficient to sustain duty demand, credit denial or penalty. Where supporting statements are retracted and the alleged documents are not satisfactorily proved, the demand cannot rest on assumptions or presumptions. Excess finished goods found on stock verification may justify confiscation for rule contravention, but redemption fine and penalties must remain proportionate and can be reduced where excessive. Case-Laws Central Excise Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349457