https://www.taxtmi.com/caselaws?id=383256 Private notebooks, seizure material, panchanama evidence and corroborative statements can support a finding of clandestine removal, and late retractions do not necessarily erase their evidentiary value; the demand based on these materials and the shortage of Sodium Bichromate Mother Liquor was upheld. However, where the same goods were alleged to have been both clandestinely manufactured and clandestinely cleared during the same period, the demand could not be duplicated, so the Annexure D figures had to be set off against the clearance-based demand. The demand based on unproved, unquantified labour contractor records was found unsustainable and was set aside, with limited re-quantification directed only for the sustained portion. en-us Thu, 18 Jul 2019 00:00:00 +0530 Sat, 20 Jul 2019 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383256 Private notebooks, seizure material, panchanama evidence and corroborative statements can support a finding of clandestine removal, and late retractions do not necessarily erase their evidentiary value; the demand based on these materials and the shortage of Sodium Bichromate Mother Liquor was upheld. However, where the same goods were alleged to have been both clandestinely manufactured and clandestinely cleared during the same period, the demand could not be duplicated, so the Annexure D figures had to be set off against the clearance-based demand. The demand based on unproved, unquantified labour contractor records was found unsustainable and was set aside, with limited re-quantification directed only for the sustained portion. Case-Laws Central Excise Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383256