https://www.taxtmi.com/caselaws?id=358783 Clandestine removal cannot be sustained on mere suspicion; the Revenue must produce positive, corroborative and cogent evidence linking alleged excess production and clearances to identifiable buyers, transporters or supporting statements. Rough production slips and electricity consumption alone were found insufficient to prove clandestine clearances, so the duty demand and related penalties failed. Raw material shortages, without further proof of removal or diversion, likewise do not justify reversal or denial of Cenvat credit. On that basis, the demand and the credit disallowance were held unsustainable. en-us Thu, 22 Feb 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358783 Clandestine removal cannot be sustained on mere suspicion; the Revenue must produce positive, corroborative and cogent evidence linking alleged excess production and clearances to identifiable buyers, transporters or supporting statements. Rough production slips and electricity consumption alone were found insufficient to prove clandestine clearances, so the duty demand and related penalties failed. Raw material shortages, without further proof of removal or diversion, likewise do not justify reversal or denial of Cenvat credit. On that basis, the demand and the credit disallowance were held unsustainable. Case-Laws Central Excise Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358783