https://www.taxtmi.com/caselaws?id=378195 Clandestine removal cannot be sustained on stock shortage alone; the Tribunal required tangible, corroborative evidence linking the shortage to unaccounted clearance. Statements of the persons examined admitted the shortage but not clandestine removal, and duty payment was treated as made to avoid further dispute rather than as an admission of liability. Because the Revenue produced no evidence of buyers, suppliers, transport, cash flow, excess power use, extra labour, seizure, or other positive material, suspicion and assumptions were held insufficient. The duty demand was therefore unsustainable and the assessee succeeded. en-us Wed, 02 Jan 2019 00:00:00 +0530 Thu, 11 Apr 2019 05:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378195 Clandestine removal cannot be sustained on stock shortage alone; the Tribunal required tangible, corroborative evidence linking the shortage to unaccounted clearance. Statements of the persons examined admitted the shortage but not clandestine removal, and duty payment was treated as made to avoid further dispute rather than as an admission of liability. Because the Revenue produced no evidence of buyers, suppliers, transport, cash flow, excess power use, extra labour, seizure, or other positive material, suspicion and assumptions were held insufficient. The duty demand was therefore unsustainable and the assessee succeeded. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378195