https://www.taxtmi.com/caselaws?id=358250 A charge of clandestine removal must be supported by positive, independent and corroborative evidence proving clandestine manufacture, clearance and related monetary flow. Where the Revenue relies mainly on recovered records, test certificates, loading advice, input-output ratio and a statement, but produces no corroboration from transporters, buyers, raw material procurement or the buyers' end, the allegation remains unproved. On that evidentiary footing, the duty demand fails, and the connected penalty and interest cannot survive. en-us Fri, 06 Apr 2018 00:00:00 +0530 Mon, 09 Apr 2018 07:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358250 A charge of clandestine removal must be supported by positive, independent and corroborative evidence proving clandestine manufacture, clearance and related monetary flow. Where the Revenue relies mainly on recovered records, test certificates, loading advice, input-output ratio and a statement, but produces no corroboration from transporters, buyers, raw material procurement or the buyers' end, the allegation remains unproved. On that evidentiary footing, the duty demand fails, and the connected penalty and interest cannot survive. Case-Laws Central Excise Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358250