https://www.taxtmi.com/article/detailed?id=11752 The tribunal held that a mere numerical difference between sales quantities shown in Balance Sheet schedules and ER-1 returns does not, by itself, establish clandestine clearance or taxable omission; revenue demands must be supported by positive, corroborative evidence of undisclosed removals, and excess raw material found on verification cannot justify duty or confiscation where no Cenvat credit was taken and no affirmative evidence of clearance is produced. en-us Mon, 21 Aug 2023 10:14:16 +0530 Mon, 21 Aug 2023 10:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11752 The tribunal held that a mere numerical difference between sales quantities shown in Balance Sheet schedules and ER-1 returns does not, by itself, establish clandestine clearance or taxable omission; revenue demands must be supported by positive, corroborative evidence of undisclosed removals, and excess raw material found on verification cannot justify duty or confiscation where no Cenvat credit was taken and no affirmative evidence of clearance is produced. Articles Central Excise Mon, 21 Aug 2023 10:14:16 +0530 https://www.taxtmi.com/article/detailed?id=11752