https://www.taxtmi.com/caselaws?id=30288 Clandestine removal of Jarda was not proved because the Department failed to produce positive, cogent and corroborated evidence linking the alleged raw tobacco supplies, transport records and cash conversions to the assessee's factory. The Tribunal noted that key statements had been retracted or were inconsistent, and that goods challans, transport receipts and related documents did not reliably establish acknowledgement or actual receipt by the assessee. Without verified linkage between the alleged supplies, production and removals, the evidence remained insufficient. The duty demand, confiscation of goods and vehicle, interest and penalties were therefore set aside. en-us Fri, 01 Jul 2005 00:00:00 +0530 Thu, 21 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30288 Clandestine removal of Jarda was not proved because the Department failed to produce positive, cogent and corroborated evidence linking the alleged raw tobacco supplies, transport records and cash conversions to the assessee's factory. The Tribunal noted that key statements had been retracted or were inconsistent, and that goods challans, transport receipts and related documents did not reliably establish acknowledgement or actual receipt by the assessee. Without verified linkage between the alleged supplies, production and removals, the evidence remained insufficient. The duty demand, confiscation of goods and vehicle, interest and penalties were therefore set aside. Case-Laws Central Excise Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30288