https://www.taxtmi.com/caselaws?id=372159 Allegations of clandestine removal in excise must be supported by credible corroborative evidence; private records, untested statements, and uncorroborated suspicion were insufficient here, so the demand failed. The Revenue also had to prove undervaluation, and where the finding rested only on presumption about includibility of certain bought-out items, that demand could not stand. Once the clandestine removal and undervaluation allegations collapsed, the related denial of small scale exemption also failed. The impugned demand and penalties were therefore set aside, with consequential relief granted to the assessee. en-us Wed, 12 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 06:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372159 Allegations of clandestine removal in excise must be supported by credible corroborative evidence; private records, untested statements, and uncorroborated suspicion were insufficient here, so the demand failed. The Revenue also had to prove undervaluation, and where the finding rested only on presumption about includibility of certain bought-out items, that demand could not stand. Once the clandestine removal and undervaluation allegations collapsed, the related denial of small scale exemption also failed. The impugned demand and penalties were therefore set aside, with consequential relief granted to the assessee. Case-Laws Central Excise Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372159