https://www.taxtmi.com/caselaws?id=365005 Allegations of clandestine removal could not be sustained where stock shortages and excesses were based on an unreliable eye-estimation exercise without proper inventory, workable weighing methodology, or evidence of physical weighing. The Revenue also failed to produce corroborative material such as proof of clandestine manufacture, raw material procurement, transport, buyers, or receipt of sale consideration, and the statements relied upon were non-confessional and not tested by cross-examination. On that basis, the duty demand was set aside, and confiscation and penalties on the company and its director were also held unsustainable. The appeals were allowed for the company and its director. en-us Tue, 07 Aug 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365005 Allegations of clandestine removal could not be sustained where stock shortages and excesses were based on an unreliable eye-estimation exercise without proper inventory, workable weighing methodology, or evidence of physical weighing. The Revenue also failed to produce corroborative material such as proof of clandestine manufacture, raw material procurement, transport, buyers, or receipt of sale consideration, and the statements relied upon were non-confessional and not tested by cross-examination. On that basis, the duty demand was set aside, and confiscation and penalties on the company and its director were also held unsustainable. The appeals were allowed for the company and its director. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365005