https://www.taxtmi.com/caselaws?id=388183 Clandestine removal cannot be sustained on third-party records and statements alone when there is no corroborative material from the assessee's own premises. The absence of search or recovery from the appellant's premises, stock verification of raw materials, transport evidence, or other independent material linking the assessee to unaccounted clearances meant the alleged suppression was not proved. The demand and penalty were therefore set aside, and the original order was restored because the revenue failed to establish clandestine manufacture, transport, and removal by independent evidence. en-us Thu, 07 Nov 2019 00:00:00 +0530 Mon, 11 Nov 2019 09:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388183 Clandestine removal cannot be sustained on third-party records and statements alone when there is no corroborative material from the assessee's own premises. The absence of search or recovery from the appellant's premises, stock verification of raw materials, transport evidence, or other independent material linking the assessee to unaccounted clearances meant the alleged suppression was not proved. The demand and penalty were therefore set aside, and the original order was restored because the revenue failed to establish clandestine manufacture, transport, and removal by independent evidence. Case-Laws Central Excise Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388183