https://www.taxtmi.com/caselaws?id=384234 Clandestine removal allegations cannot be sustained on outdated electricity-consumption norms, private slips from an earlier period, or uncorroborated raw-material shortages. The evidence must be period-relevant, reliable, and supported by proof of actual clearance or receipt of sale proceeds; otherwise, the duty demand fails. en-us Wed, 07 Aug 2019 00:00:00 +0530 Fri, 09 Aug 2019 07:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384234 Clandestine removal allegations cannot be sustained on outdated electricity-consumption norms, private slips from an earlier period, or uncorroborated raw-material shortages. The evidence must be period-relevant, reliable, and supported by proof of actual clearance or receipt of sale proceeds; otherwise, the duty demand fails. Case-Laws Central Excise Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384234