https://www.taxtmi.com/caselaws?id=353523 Private records, buyer statements, weighment slips, stock-related documents and other surrounding material were treated as sufficient to sustain a clandestine removal allegation against the assessees for MS ingots. The defence that some cash entries related to scrap trading or duty-paid clearances failed because no reliable correlation was shown between the disputed entries and lawful transactions, and the absence of formal invoices supported the allegation. Applying the principle that clandestine removal may be established on a preponderance of probabilities from the totality of evidence, CESTAT upheld the demand of central excise duty and the penalties. en-us Mon, 18 Dec 2017 00:00:00 +0530 Fri, 05 Jan 2018 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353523 Private records, buyer statements, weighment slips, stock-related documents and other surrounding material were treated as sufficient to sustain a clandestine removal allegation against the assessees for MS ingots. The defence that some cash entries related to scrap trading or duty-paid clearances failed because no reliable correlation was shown between the disputed entries and lawful transactions, and the absence of formal invoices supported the allegation. Applying the principle that clandestine removal may be established on a preponderance of probabilities from the totality of evidence, CESTAT upheld the demand of central excise duty and the penalties. Case-Laws Central Excise Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353523