https://www.taxtmi.com/caselaws?id=779146 Clandestine removal allegations in central excise cannot be sustained on unproved private notebooks, challans or statements unless the evidence is admissible and independently corroborated. Where Section 9D procedure for relying on statements is not followed, their evidentiary value fails. The absence of proof of unaccounted inputs, electricity use, labour, identified buyers, transport trail or sale proceeds undermines the demand. Alleged stock shortages also cannot justify duty where physical stock-taking and weighment records are not reliably established and no independent evidence shows clandestine clearance. On these facts, the excise duty, CENVAT credit, interest and penalties were set aside. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779146 Clandestine removal allegations in central excise cannot be sustained on unproved private notebooks, challans or statements unless the evidence is admissible and independently corroborated. Where Section 9D procedure for relying on statements is not followed, their evidentiary value fails. The absence of proof of unaccounted inputs, electricity use, labour, identified buyers, transport trail or sale proceeds undermines the demand. Alleged stock shortages also cannot justify duty where physical stock-taking and weighment records are not reliably established and no independent evidence shows clandestine clearance. On these facts, the excise duty, CENVAT credit, interest and penalties were set aside. Case-Laws Central Excise Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779146