https://www.taxtmi.com/caselaws?id=355981 Contemporaneous seized records, corroborative statements and surrounding circumstances can establish clandestine removal where they consistently show unbilled clearances, off-record dealings and cash payments. In the described CESTAT New Delhi matter, a diary, kachcha parchies and a notebook recovered from the job worker's premises were treated as sufficient evidence that copper wire rods were removed without bills or vouchers and outside regular excise recordkeeping. The text states that this evidentiary chain supported confirmation of duty, interest and penalties, and that the assessee's conduct in opting to pay duty, interest and penalties for rebate-related benefit also supported the departmental case. en-us Wed, 21 Feb 2018 00:00:00 +0530 Fri, 23 Mar 2018 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355981 Contemporaneous seized records, corroborative statements and surrounding circumstances can establish clandestine removal where they consistently show unbilled clearances, off-record dealings and cash payments. In the described CESTAT New Delhi matter, a diary, kachcha parchies and a notebook recovered from the job worker's premises were treated as sufficient evidence that copper wire rods were removed without bills or vouchers and outside regular excise recordkeeping. The text states that this evidentiary chain supported confirmation of duty, interest and penalties, and that the assessee's conduct in opting to pay duty, interest and penalties for rebate-related benefit also supported the departmental case. Case-Laws Central Excise Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355981