https://www.taxtmi.com/caselaws?id=450777 Standards for proving clandestine removal and evasion of duty are reiterated: allegations must rest on cogent, direct and credible evidence rather than suspicion or assumptions, and proof is by preponderance of probabilities. Failure to establish procurement of essential raw materials, absence of reliable evidence of factory loading or recipients, lack of recovery of unaccounted sale proceeds, and defects in seizure procedures and preservation of documentary material defeat claims of clandestine manufacture and removal. Operatively, where the Revenue cannot meet the burden with trustworthy evidence and proper seizure integrity, charges of clandestine removal and undervaluation cannot be sustained, leading to dismissal of the challenge. en-us Mon, 11 Mar 2024 00:00:00 +0530 Tue, 27 Jan 2026 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450777 Standards for proving clandestine removal and evasion of duty are reiterated: allegations must rest on cogent, direct and credible evidence rather than suspicion or assumptions, and proof is by preponderance of probabilities. Failure to establish procurement of essential raw materials, absence of reliable evidence of factory loading or recipients, lack of recovery of unaccounted sale proceeds, and defects in seizure procedures and preservation of documentary material defeat claims of clandestine manufacture and removal. Operatively, where the Revenue cannot meet the burden with trustworthy evidence and proper seizure integrity, charges of clandestine removal and undervaluation cannot be sustained, leading to dismissal of the challenge. Case-Laws Central Excise Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450777