https://www.taxtmi.com/caselaws?id=361806 Unexplained weight variation between goods carriage receipts and invoices, by itself, was insufficient to sustain a clandestine removal demand where the number of bags and cartons tallied and the buyers' correspondence supported the explanation for packing and promotional material. Alleged duty demands founded on an unproved diary entry and an unsigned loose sheet also failed because there was no author examination, no reliable link to taxable clearances, and no corroborative enquiry. As the ingredients of clandestine removal were not established on independent evidence, the connected penalties under Section 11AC and Rule 52-A could not survive. Only the admitted, uncontested duty component remained undisturbed. en-us Fri, 20 Apr 2018 00:00:00 +0530 Fri, 15 Jun 2018 07:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361806 Unexplained weight variation between goods carriage receipts and invoices, by itself, was insufficient to sustain a clandestine removal demand where the number of bags and cartons tallied and the buyers' correspondence supported the explanation for packing and promotional material. Alleged duty demands founded on an unproved diary entry and an unsigned loose sheet also failed because there was no author examination, no reliable link to taxable clearances, and no corroborative enquiry. As the ingredients of clandestine removal were not established on independent evidence, the connected penalties under Section 11AC and Rule 52-A could not survive. Only the admitted, uncontested duty component remained undisturbed. Case-Laws Central Excise Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361806