https://www.taxtmi.com/caselaws?id=450777 Clandestine removal and undervaluation in excise proceedings must be supported by credible, corroborated and tangible evidence, even though adjudication applies the civil standard of preponderance of probabilities. The Delhi HC upheld the Tribunal's majority view because the Revenue relied mainly on retracted statements, loose sheets, Hisaba books and Kachcha challans, without examining the authors or proving reliable linkage to the assessees. It also found no adequate proof of raw material procurement, actual clandestine manufacture or transport, excess power consumption, labour deployment, buyers, sale proceeds, or other corroborative circumstances. The duty demand and penalties were therefore not sustained. 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 Clandestine removal and undervaluation in excise proceedings must be supported by credible, corroborated and tangible evidence, even though adjudication applies the civil standard of preponderance of probabilities. The Delhi HC upheld the Tribunal's majority view because the Revenue relied mainly on retracted statements, loose sheets, Hisaba books and Kachcha challans, without examining the authors or proving reliable linkage to the assessees. It also found no adequate proof of raw material procurement, actual clandestine manufacture or transport, excess power consumption, labour deployment, buyers, sale proceeds, or other corroborative circumstances. The duty demand and penalties were therefore not sustained. Case-Laws Central Excise Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450777