https://www.taxtmi.com/caselaws?id=365316 Allegations of clandestine removal under central excise law must be supported by positive corroborative evidence; private notebook entries, loose slips and retracted statements alone are insufficient, so the duty demand based on such material could not be sustained. Goods found at dealers' premises are treated as duty paid unless the Revenue proves clandestine clearance, and because the foundational allegation failed, the related demand, confiscation and penalties were set aside. Marginal shortages and excesses in the assessee's premises, without independent proof of suppression or removal, did not justify duty demand or confiscation and were also set aside. en-us Wed, 01 Aug 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365316 Allegations of clandestine removal under central excise law must be supported by positive corroborative evidence; private notebook entries, loose slips and retracted statements alone are insufficient, so the duty demand based on such material could not be sustained. Goods found at dealers' premises are treated as duty paid unless the Revenue proves clandestine clearance, and because the foundational allegation failed, the related demand, confiscation and penalties were set aside. Marginal shortages and excesses in the assessee's premises, without independent proof of suppression or removal, did not justify duty demand or confiscation and were also set aside. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365316