https://www.taxtmi.com/caselaws?id=448273 CESTAT New Delhi dismissed revenue's appeal concerning clandestine production and removal allegations. The case involved demand based on notebooks recovered from a director's residence. The Tribunal held that private records alone cannot establish clandestine removal without corroborative evidence. The department failed to investigate entries or verify unaccounted raw material receipts and finished goods sales. The director's retracted statement and lack of independent evidence supporting the allegations rendered the demand unsustainable. Revenue could not discharge burden of proof through seized notebooks without substantive corroboration. en-us Wed, 10 Jan 2024 00:00:00 +0530 Mon, 15 Jan 2024 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448273 CESTAT New Delhi dismissed revenue's appeal concerning clandestine production and removal allegations. The case involved demand based on notebooks recovered from a director's residence. The Tribunal held that private records alone cannot establish clandestine removal without corroborative evidence. The department failed to investigate entries or verify unaccounted raw material receipts and finished goods sales. The director's retracted statement and lack of independent evidence supporting the allegations rendered the demand unsustainable. Revenue could not discharge burden of proof through seized notebooks without substantive corroboration. Case-Laws Central Excise Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448273