https://www.taxtmi.com/caselaws?id=381286 Private pocket diaries alone cannot sustain a clandestine removal demand without independent corroborative evidence such as transport records, raw material purchases, invoice trail, electricity data, or sales receipts; the demand under Annexure D1 is therefore set aside. Where liability is accepted for Annexures D2 and D3, the duty must be recomputed after granting cum-duty benefit, and the matter is remanded for fresh quantification. The demand under Annexure D4 is also set aside because removal without duty payment was not established on the record. Consequential penalty on the main appellant is confined to the duty finally payable after recomputation of the surviving demand. en-us Fri, 07 Jun 2019 00:00:00 +0530 Sat, 08 Jun 2019 07:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381286 Private pocket diaries alone cannot sustain a clandestine removal demand without independent corroborative evidence such as transport records, raw material purchases, invoice trail, electricity data, or sales receipts; the demand under Annexure D1 is therefore set aside. Where liability is accepted for Annexures D2 and D3, the duty must be recomputed after granting cum-duty benefit, and the matter is remanded for fresh quantification. The demand under Annexure D4 is also set aside because removal without duty payment was not established on the record. Consequential penalty on the main appellant is confined to the duty finally payable after recomputation of the surviving demand. Case-Laws Central Excise Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381286