https://www.taxtmi.com/caselaws?id=445579 Clandestine removal allegations require reliable, independent and corroborative evidence identifying the goods, parties and transactions. Unverified notebook entries recovered from a third party, particularly where authorship is disputed and no enquiry is made of the alleged writer, suppliers, transporters or purchasers, do not establish unaccounted manufacture or clearance. Electricity consumption without supporting verification likewise cannot prove clandestine production. Audited accounts may support the position that aggregate clearances remained within the SSI exemption threshold. On these grounds, the duty demand, interest and personal penalties were unsustainable, and the challenged orders were set aside with consequential relief. en-us Thu, 09 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445579 Clandestine removal allegations require reliable, independent and corroborative evidence identifying the goods, parties and transactions. Unverified notebook entries recovered from a third party, particularly where authorship is disputed and no enquiry is made of the alleged writer, suppliers, transporters or purchasers, do not establish unaccounted manufacture or clearance. Electricity consumption without supporting verification likewise cannot prove clandestine production. Audited accounts may support the position that aggregate clearances remained within the SSI exemption threshold. On these grounds, the duty demand, interest and personal penalties were unsustainable, and the challenged orders were set aside with consequential relief. Case-Laws Central Excise Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445579