https://www.taxtmi.com/caselaws?id=368348 Allegations of clandestine removal were rejected where the factory search yielded no incriminating material and stock tallied with statutory records. Loose sheets recovered from the Director's residence were insufficient on their own because no effective inquiry established the identity of the person named, procurement of raw material, transport, sales, or abnormal electricity consumption. The Director's un-retracted statement also did not prove clandestine clearance without independent corroboration. As the alleged removal was not established on the available evidence, the demand, interest, and penalties were set aside. en-us Fri, 28 Sep 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368348 Allegations of clandestine removal were rejected where the factory search yielded no incriminating material and stock tallied with statutory records. Loose sheets recovered from the Director's residence were insufficient on their own because no effective inquiry established the identity of the person named, procurement of raw material, transport, sales, or abnormal electricity consumption. The Director's un-retracted statement also did not prove clandestine clearance without independent corroboration. As the alleged removal was not established on the available evidence, the demand, interest, and penalties were set aside. Case-Laws Central Excise Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368348