https://www.taxtmi.com/caselaws?id=379641 Clandestine manufacture and removal cannot be established on presumptions, private records or uncorroborated statements; the record must show tangible, independent evidence linking the factory, raw materials, transport, buyers and sale proceeds. A belated stock discrepancy derived from a panchnama and reconciliation chart was treated as unreliable where the unit was under departmental physical supervision and no contemporaneous shortage or excess was verified. Railway receipts, parcel agents' notebooks and third-party statements were also found insufficient without direct linkage to the factory or corroboration such as raw-material consumption, excess electricity or proved buyer evidence. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 06 May 2019 07:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379641 Clandestine manufacture and removal cannot be established on presumptions, private records or uncorroborated statements; the record must show tangible, independent evidence linking the factory, raw materials, transport, buyers and sale proceeds. A belated stock discrepancy derived from a panchnama and reconciliation chart was treated as unreliable where the unit was under departmental physical supervision and no contemporaneous shortage or excess was verified. Railway receipts, parcel agents' notebooks and third-party statements were also found insufficient without direct linkage to the factory or corroboration such as raw-material consumption, excess electricity or proved buyer evidence. Case-Laws Central Excise Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379641