https://www.taxtmi.com/caselaws?id=367010 In clandestine removal disputes, the Department may rely on seized records, diary entries, stock shortages, parallel invoices, and corroborating statements to establish evasion where direct evidence is unavailable. Contemporaneous material and surrounding circumstances can sustain the charge if the assessee fails to offer a plausible explanation, and belated retractions may be treated as an afterthought. Where the adjudicating authority, appellate authority, and tribunal record concurrent factual findings without perversity, appellate interference is not warranted absent a substantial question of law. en-us Tue, 04 Sep 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367010 In clandestine removal disputes, the Department may rely on seized records, diary entries, stock shortages, parallel invoices, and corroborating statements to establish evasion where direct evidence is unavailable. Contemporaneous material and surrounding circumstances can sustain the charge if the assessee fails to offer a plausible explanation, and belated retractions may be treated as an afterthought. Where the adjudicating authority, appellate authority, and tribunal record concurrent factual findings without perversity, appellate interference is not warranted absent a substantial question of law. Case-Laws Central Excise Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367010