https://www.taxtmi.com/caselaws?id=373935 Clandestine removal and the related duty demand were not established where the case depended mainly on investigative statements and a theoretical calculation based on an alleged shortage of perfume. Several statements were retracted, transporters denied moving any clandestinely removed goods, and the department failed to prove procurement of the other principal raw materials or actual manufacture of the alleged quantity of Gutkha. In the absence of cogent positive evidence supporting the essential indicia of clandestine clearance, the allegation could not stand and the duty demand was held unsustainable. en-us Thu, 17 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373935 Clandestine removal and the related duty demand were not established where the case depended mainly on investigative statements and a theoretical calculation based on an alleged shortage of perfume. Several statements were retracted, transporters denied moving any clandestinely removed goods, and the department failed to prove procurement of the other principal raw materials or actual manufacture of the alleged quantity of Gutkha. In the absence of cogent positive evidence supporting the essential indicia of clandestine clearance, the allegation could not stand and the duty demand was held unsustainable. Case-Laws Central Excise Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373935