https://www.taxtmi.com/caselaws?id=372337 Clandestine removal allegations require clinching, independent and corroborative evidence of unaccounted procurement, production, clearance and receipt of sale proceeds. A limited excess stock found at a distributor's premises, together with recovery of one invoice from a director's residence, is insufficient where factory records show no stock discrepancy and the disputed goods are otherwise explained. An input-output calculation based mainly on one raw material, without evidence of excess electricity use, extra labour, identified buyers, transport of goods or flow back of funds, cannot by itself sustain duty demand and penalties. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 21 Dec 2018 06:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372337 Clandestine removal allegations require clinching, independent and corroborative evidence of unaccounted procurement, production, clearance and receipt of sale proceeds. A limited excess stock found at a distributor's premises, together with recovery of one invoice from a director's residence, is insufficient where factory records show no stock discrepancy and the disputed goods are otherwise explained. An input-output calculation based mainly on one raw material, without evidence of excess electricity use, extra labour, identified buyers, transport of goods or flow back of funds, cannot by itself sustain duty demand and penalties. Case-Laws Central Excise Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372337