https://www.taxtmi.com/article/detailed?id=10706 Accusations of clandestine removal cannot rest solely on isolated transporter testimony where contemporaneous records exist. The court noted the respondent filed required intimation for job work, prepared challans, had job workers acknowledge receipt, paid job-work charges, and produced tax deduction records (Form-16A). In the absence of independent evidence that goods were diverted for sale without duty, mere statements by some transporters were insufficient to establish evasion or clandestine removal. en-us Thu, 22 Sep 2022 10:31:00 +0530 Thu, 22 Sep 2022 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10706 Accusations of clandestine removal cannot rest solely on isolated transporter testimony where contemporaneous records exist. The court noted the respondent filed required intimation for job work, prepared challans, had job workers acknowledge receipt, paid job-work charges, and produced tax deduction records (Form-16A). In the absence of independent evidence that goods were diverted for sale without duty, mere statements by some transporters were insufficient to establish evasion or clandestine removal. Articles Central Excise Thu, 22 Sep 2022 10:31:00 +0530 https://www.taxtmi.com/article/detailed?id=10706