https://www.taxtmi.com/caselaws?id=351738 A demand for alleged clandestine removal cannot rest on wrongly aggregated ledger entries, preliminary transporter booking memoranda, loose GRs, or doubtful stock verification without corroboration. The seized ledger reflected separate debit and credit entries, so treating both as excess royalty payment inflated the figure and did not prove extra consideration; that component was set aside, with only limited reverification of the arithmetical mistake. Transport records and loose GRs were insufficient to prove clandestine clearance, and the chemist's diary entries, unverified stock-taking, confiscation of goods and currency, and penalties could not survive once the foundational demand failed. en-us Fri, 20 Oct 2017 00:00:00 +0530 Thu, 30 Nov 2017 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351738 A demand for alleged clandestine removal cannot rest on wrongly aggregated ledger entries, preliminary transporter booking memoranda, loose GRs, or doubtful stock verification without corroboration. The seized ledger reflected separate debit and credit entries, so treating both as excess royalty payment inflated the figure and did not prove extra consideration; that component was set aside, with only limited reverification of the arithmetical mistake. Transport records and loose GRs were insufficient to prove clandestine clearance, and the chemist's diary entries, unverified stock-taking, confiscation of goods and currency, and penalties could not survive once the foundational demand failed. Case-Laws Central Excise Fri, 20 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351738