https://www.taxtmi.com/caselaws?id=373936 Allegations of clandestine manufacture and removal must be proved by positive, tangible and corroborative evidence; suspicion, inference from third-party statements, or unsupported assumptions are insufficient. On the facts noted, there was no proof of transport, actual use of imported components, buyer identification, or admission by responsible officers, and stock records were in order, so the duty demand on clandestine receipt and use of imported PCBs was not sustainable. The separate allegation of paper clearances through M/s. Shivam Enterprises also lacked evidence of non-manufacture, diversion, or non-receipt by buyers, so the related duty demand and connected penalties were likewise set aside. en-us Thu, 17 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373936 Allegations of clandestine manufacture and removal must be proved by positive, tangible and corroborative evidence; suspicion, inference from third-party statements, or unsupported assumptions are insufficient. On the facts noted, there was no proof of transport, actual use of imported components, buyer identification, or admission by responsible officers, and stock records were in order, so the duty demand on clandestine receipt and use of imported PCBs was not sustainable. The separate allegation of paper clearances through M/s. Shivam Enterprises also lacked evidence of non-manufacture, diversion, or non-receipt by buyers, so the related duty demand and connected penalties were likewise set aside. Case-Laws Central Excise Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373936