https://www.taxtmi.com/caselaws?id=382114 Clandestine removal cannot be sustained on the basis of third-party records alone unless supported by independent, clinching corroborative evidence linking the noticee to actual manufacture, movement, and removal of goods. Here, the demand for central excise duty and penalty rested only on documents and statements recovered from another unit, while the record showed no search, seizure, stock verification, transport evidence, or other independent material from the noticee's premises. On that basis, the demand and consequential penalties were held unsustainable and set aside in favour of the assessee. en-us Mon, 24 Jun 2019 00:00:00 +0530 Wed, 26 Jun 2019 07:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382114 Clandestine removal cannot be sustained on the basis of third-party records alone unless supported by independent, clinching corroborative evidence linking the noticee to actual manufacture, movement, and removal of goods. Here, the demand for central excise duty and penalty rested only on documents and statements recovered from another unit, while the record showed no search, seizure, stock verification, transport evidence, or other independent material from the noticee's premises. On that basis, the demand and consequential penalties were held unsustainable and set aside in favour of the assessee. Case-Laws Central Excise Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382114