https://www.taxtmi.com/caselaws?id=440902 Clandestine removal requires direct, affirmative and corroborative evidence; records seized from an accountant's residence and his statement, without proof of raw material receipt, electricity use, labour, transport, buyers, sale proceeds or examination of named persons, were insufficient to sustain the duty demand. The turnover reflected in the excise return was below the threshold for small scale industry exemption under Notification No. 8/2003-CE, so the exemption was available on the facts found. The demand, interest and penalty were therefore set aside. en-us Fri, 28 Jul 2023 00:00:00 +0530 Sat, 29 Jul 2023 08:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440902 Clandestine removal requires direct, affirmative and corroborative evidence; records seized from an accountant's residence and his statement, without proof of raw material receipt, electricity use, labour, transport, buyers, sale proceeds or examination of named persons, were insufficient to sustain the duty demand. The turnover reflected in the excise return was below the threshold for small scale industry exemption under Notification No. 8/2003-CE, so the exemption was available on the facts found. The demand, interest and penalty were therefore set aside. Case-Laws Central Excise Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440902