https://www.taxtmi.com/caselaws?id=374060 Central excise duty, confiscation, interest and penalty could not be sustained where the Revenue relied only on a disputed private register to allege clandestine removal. The appellate authority held that clandestine clearances must be proved by positive, reliable evidence and cannot rest on suspicion or conjecture; the register's authorship was not proved and its entries were not shown to be attributable to the assessee. On that factual basis, the demand failed, confiscation was unsustainable, and the assessee's eligibility for SSI exemption for the relevant period further supported the result. en-us Mon, 07 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374060 Central excise duty, confiscation, interest and penalty could not be sustained where the Revenue relied only on a disputed private register to allege clandestine removal. The appellate authority held that clandestine clearances must be proved by positive, reliable evidence and cannot rest on suspicion or conjecture; the register's authorship was not proved and its entries were not shown to be attributable to the assessee. On that factual basis, the demand failed, confiscation was unsustainable, and the assessee's eligibility for SSI exemption for the relevant period further supported the result. Case-Laws Central Excise Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374060