https://www.taxtmi.com/caselaws?id=435047 Central excise duty demand alleging clandestine removal could not be sustained where it rested only on income tax search material and minor accounting discrepancies. The materials in question were subsequently entered in the excise records, the discrepancy was negligible against the overall volume handled, and no independent evidence established manufacture, removal, transport, procurement, buyers, or any other tangible link. Mere reliance on search findings, without corroboration, was insufficient to prove clandestine activity, so the demand failed and relief followed. en-us Mon, 06 Mar 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435047 Central excise duty demand alleging clandestine removal could not be sustained where it rested only on income tax search material and minor accounting discrepancies. The materials in question were subsequently entered in the excise records, the discrepancy was negligible against the overall volume handled, and no independent evidence established manufacture, removal, transport, procurement, buyers, or any other tangible link. Mere reliance on search findings, without corroboration, was insufficient to prove clandestine activity, so the demand failed and relief followed. Case-Laws Central Excise Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435047