https://www.taxtmi.com/caselaws?id=280006 Demand for duty and penalties based only on internal issue notes was rejected because the records were not independently corroborated and some related to other units, undermining their reliability. The alleged clandestine manufacture and removal was not supported by evidence of unaccounted raw material, abnormal electricity use, worker statements, transport documents, octroi, sales tax or barrier records, or enquiries from buyers. The burden remained on the Revenue to prove clandestine removal, and private documents alone were held insufficient. The duty demand and penalties were set aside. en-us Mon, 11 Dec 2000 00:00:00 +0530 Tue, 16 Apr 2019 14:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280006 Demand for duty and penalties based only on internal issue notes was rejected because the records were not independently corroborated and some related to other units, undermining their reliability. The alleged clandestine manufacture and removal was not supported by evidence of unaccounted raw material, abnormal electricity use, worker statements, transport documents, octroi, sales tax or barrier records, or enquiries from buyers. The burden remained on the Revenue to prove clandestine removal, and private documents alone were held insufficient. The duty demand and penalties were set aside. Case-Laws Central Excise Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280006