https://www.taxtmi.com/caselaws?id=281721 Allegations of clandestine removal of excisable goods cannot be sustained solely on inward and outward entries in a private gate register maintained by security staff. Such private records require independent corroboration in material particulars, and the Revenue must prove removals by affirmative evidence rather than assumptions or presumptions. Because no further investigation was made from buyers, purchasers, or transport evidence, the demand, interest, and penalty were set aside and relief followed for the assessee. en-us Fri, 13 Apr 2007 00:00:00 +0530 Wed, 03 Jul 2019 10:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281721 Allegations of clandestine removal of excisable goods cannot be sustained solely on inward and outward entries in a private gate register maintained by security staff. Such private records require independent corroboration in material particulars, and the Revenue must prove removals by affirmative evidence rather than assumptions or presumptions. Because no further investigation was made from buyers, purchasers, or transport evidence, the demand, interest, and penalty were set aside and relief followed for the assessee. Case-Laws Central Excise Fri, 13 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281721