https://www.taxtmi.com/caselaws?id=350462 Allegations of clandestine removal must be supported by independent, positive and corroborative evidence; suspicion, isolated ledger entries or an uncorroborated statement are insufficient. The text notes that repeated stock verifications showed no discrepancy, and there was no evidence of excess raw material receipt, excess manufacture, transport, payment trail or connecting statements from intermediary units. On that basis, the duty demand and penalties were not sustainable, the impugned order was set aside, and the assessee's appeal was allowed; the individual appeal abated on death. en-us Tue, 31 Oct 2017 00:00:00 +0530 Wed, 31 Jan 2018 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350462 Allegations of clandestine removal must be supported by independent, positive and corroborative evidence; suspicion, isolated ledger entries or an uncorroborated statement are insufficient. The text notes that repeated stock verifications showed no discrepancy, and there was no evidence of excess raw material receipt, excess manufacture, transport, payment trail or connecting statements from intermediary units. On that basis, the duty demand and penalties were not sustainable, the impugned order was set aside, and the assessee's appeal was allowed; the individual appeal abated on death. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350462