https://www.taxtmi.com/caselaws?id=369495 A central excise demand for clandestine removal cannot be sustained when it rests only on information, stock verification, or alleged discrepancies gathered by the Income Tax Department. Independent investigation by the excise authorities, along with affirmative and corroborative evidence of clandestine manufacture and removal, is required to support such a demand. Where excise officers do not conduct their own verification or collect supporting material, findings from proceedings under another statute are insufficient by themselves to establish liability under central excise law. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 07 Dec 2018 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369495 A central excise demand for clandestine removal cannot be sustained when it rests only on information, stock verification, or alleged discrepancies gathered by the Income Tax Department. Independent investigation by the excise authorities, along with affirmative and corroborative evidence of clandestine manufacture and removal, is required to support such a demand. Where excise officers do not conduct their own verification or collect supporting material, findings from proceedings under another statute are insufficient by themselves to establish liability under central excise law. Case-Laws Central Excise Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369495