https://www.taxtmi.com/caselaws?id=369233 Rough handwritten entries recovered from residential premises were held insufficient to sustain a demand or penalty for alleged clandestine removal. The records lacked adequate product particulars, and the Revenue produced no independent evidence of excess raw material procurement, manufacture of final products, or actual clearance to identified buyers. The alleged author also disputed the handwriting. In the absence of corroboration, private rough notes could not by themselves prove clandestine manufacture and clearance, so the allegation failed and the impugned order was set aside. en-us Mon, 06 Aug 2018 00:00:00 +0530 Thu, 20 Jun 2019 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369233 Rough handwritten entries recovered from residential premises were held insufficient to sustain a demand or penalty for alleged clandestine removal. The records lacked adequate product particulars, and the Revenue produced no independent evidence of excess raw material procurement, manufacture of final products, or actual clearance to identified buyers. The alleged author also disputed the handwriting. In the absence of corroboration, private rough notes could not by themselves prove clandestine manufacture and clearance, so the allegation failed and the impugned order was set aside. Case-Laws Central Excise Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369233