https://www.taxtmi.com/caselaws?id=426299 Clandestine removal allegations require tangible, corroborative evidence beyond notebook entries and an uncorroborated statement. Where the notebook's author is neither identified nor examined, its handwriting is not independently verified, and there is no evidence of raw-material procurement, labour deployment, manufacturing, excess electricity use, transport, sales, or receipt of consideration, the entries do not reliably establish unaccounted production or clearance. The required standard calls for evidence linking alleged removals to actual manufacture, buyers, movement of goods, and consideration. On these facts, the impugned order was set aside and the appeal allowed because the Department did not substantiate clandestine removal. en-us Wed, 10 Aug 2022 00:00:00 +0530 Tue, 30 Jun 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426299 Clandestine removal allegations require tangible, corroborative evidence beyond notebook entries and an uncorroborated statement. Where the notebook's author is neither identified nor examined, its handwriting is not independently verified, and there is no evidence of raw-material procurement, labour deployment, manufacturing, excess electricity use, transport, sales, or receipt of consideration, the entries do not reliably establish unaccounted production or clearance. The required standard calls for evidence linking alleged removals to actual manufacture, buyers, movement of goods, and consideration. On these facts, the impugned order was set aside and the appeal allowed because the Department did not substantiate clandestine removal. Case-Laws Central Excise Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426299