https://www.taxtmi.com/caselaws?id=754655 A charge of clandestine removal of loose glass sheets requires positive corroborative evidence, including buyer, transporter, cash-flow, or unaccounted-input material, and cannot be sustained merely because items were not entered in RG-1 before clearance when authenticated records and departmental practice showed clearance-stage recording. Demand based on audited financial statements, assumed excess raw material consumption, and installed-capacity estimates is likewise unsustainable where it rests on theoretical derivation without reliable corroboration from machine records, technical evidence, suppliers, buyers, or transport material. The article states that clandestine removal must be proved by substantive evidence, not assumptions or unverified computations. en-us Wed, 26 Jun 2024 00:00:00 +0530 Fri, 28 Jun 2024 08:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754655 A charge of clandestine removal of loose glass sheets requires positive corroborative evidence, including buyer, transporter, cash-flow, or unaccounted-input material, and cannot be sustained merely because items were not entered in RG-1 before clearance when authenticated records and departmental practice showed clearance-stage recording. Demand based on audited financial statements, assumed excess raw material consumption, and installed-capacity estimates is likewise unsustainable where it rests on theoretical derivation without reliable corroboration from machine records, technical evidence, suppliers, buyers, or transport material. The article states that clandestine removal must be proved by substantive evidence, not assumptions or unverified computations. Case-Laws Central Excise Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754655