https://www.taxtmi.com/caselaws?id=378205 Clandestine removal of non-knitted garments could not be established on assumptions about production capacity, cloth consumption, or the nature of clearances. The Department's reliance on an outward register maintained by security personnel, without corroboration from buyers, transporters, or technical and documentary evidence, was insufficient to prove suppression. The explanation that some entries related to returned goods, cancelled gate passes, samples, or repairs was not disproved by investigation. In the absence of independent verification, the private register could not by itself sustain the excise demand or consequential penalties. en-us Tue, 09 Apr 2019 00:00:00 +0530 Thu, 11 Apr 2019 05:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378205 Clandestine removal of non-knitted garments could not be established on assumptions about production capacity, cloth consumption, or the nature of clearances. The Department's reliance on an outward register maintained by security personnel, without corroboration from buyers, transporters, or technical and documentary evidence, was insufficient to prove suppression. The explanation that some entries related to returned goods, cancelled gate passes, samples, or repairs was not disproved by investigation. In the absence of independent verification, the private register could not by itself sustain the excise demand or consequential penalties. Case-Laws Central Excise Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378205