https://www.taxtmi.com/highlights?id=57573 Clandestine manufacture and removal - Section 31 of Evidence Act has been wrongly applied. - Law is settled that burden of proof for alleged clandestine removal of goods by appellant is upon the department. Section 31 and 58 of Indian Evidence Act are held not applicable to the given facts and circumstances. - AT en-us Tue, 13 Apr 2021 16:32:29 +0530 Tue, 13 Apr 2021 16:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57573 Clandestine manufacture and removal - Section 31 of Evidence Act has been wrongly applied. - Law is settled that burden of proof for alleged clandestine removal of goods by appellant is upon the department. Section 31 and 58 of Indian Evidence Act are held not applicable to the given facts and circumstances. - AT Highlights Central Excise Tue, 13 Apr 2021 16:32:29 +0530 https://www.taxtmi.com/highlights?id=57573