https://www.taxtmi.com/caselaws?id=355889 Allegations of clandestine removal could not be sustained where the demand rested mainly on chit books and an untested statement of the authorised signatory. The chit books themselves showed duty-paid clearances, and no corroborative evidence was produced from purchasers, directors, or other persons to prove clandestine removals or receipt of sale consideration. The statement of the authorised signatory, without cross-examination, was held to have no evidentiary value. As the evidentiary foundation was insufficient, the duty, interest, penalty and confiscation were set aside, and the director's penalty was also set aside because no specific role was established against him. en-us Tue, 13 Feb 2018 00:00:00 +0530 Wed, 21 Feb 2018 06:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355889 Allegations of clandestine removal could not be sustained where the demand rested mainly on chit books and an untested statement of the authorised signatory. The chit books themselves showed duty-paid clearances, and no corroborative evidence was produced from purchasers, directors, or other persons to prove clandestine removals or receipt of sale consideration. The statement of the authorised signatory, without cross-examination, was held to have no evidentiary value. As the evidentiary foundation was insufficient, the duty, interest, penalty and confiscation were set aside, and the director's penalty was also set aside because no specific role was established against him. Case-Laws Central Excise Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355889