https://www.taxtmi.com/caselaws?id=354973 The appeals were disposed of with modifications to the impugned order, emphasizing the need for substantial corroborative evidence in cases of alleged clandestine removal of goods. The charge of clandestine removal solely based on a labor attendance register was deemed unsustainable without additional proof. The shortage of goods detected during joint stock verification led to upholding the duty demand on the shortage but setting aside other penalties and charges. The importance of verifying evidence and the impact of retracting statements in legal proceedings were highlighted in the case outcome. en-us Mon, 05 Feb 2018 00:00:00 +0530 Thu, 08 Feb 2018 07:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354973 The appeals were disposed of with modifications to the impugned order, emphasizing the need for substantial corroborative evidence in cases of alleged clandestine removal of goods. The charge of clandestine removal solely based on a labor attendance register was deemed unsustainable without additional proof. The shortage of goods detected during joint stock verification led to upholding the duty demand on the shortage but setting aside other penalties and charges. The importance of verifying evidence and the impact of retracting statements in legal proceedings were highlighted in the case outcome. Case-Laws Central Excise Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354973