https://www.taxtmi.com/caselaws?id=355599 Clandestine removal of central excise goods cannot be sustained on private note books, seized invoice books, stock shortage or electricity consumption figures alone. The Tribunal held that, without corroborative evidence of procurement of raw materials, actual manufacture, transport, clearance, buyers, or receipt of sale consideration, the department failed to prove the charge. As no independent evidence of clandestine manufacture and removal was brought on record, the demand and penalty were set aside in favour of the assessee. en-us Mon, 22 Jan 2018 00:00:00 +0530 Thu, 22 Feb 2018 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355599 Clandestine removal of central excise goods cannot be sustained on private note books, seized invoice books, stock shortage or electricity consumption figures alone. The Tribunal held that, without corroborative evidence of procurement of raw materials, actual manufacture, transport, clearance, buyers, or receipt of sale consideration, the department failed to prove the charge. As no independent evidence of clandestine manufacture and removal was brought on record, the demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355599