https://www.taxtmi.com/caselaws?id=779380 Clandestine removal allegations cannot be sustained on a pen drive or electricity-consumption data unless electronic records are proved with the required statutory safeguards and supported by a complete chain of corroborative evidence such as unaccounted inputs, finished goods, transport or sale proceeds. Clearances of connected units cannot be clubbed to deny SSI exemption where the record shows separate premises, machinery, registrations, bank accounts, labour and investment, and the department fails to prove dummy units, mutuality of interest or flowback. Penalties under Rule 26 also fail when the underlying demand and confiscation basis do not survive. en-us Tue, 30 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 14:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779380 Clandestine removal allegations cannot be sustained on a pen drive or electricity-consumption data unless electronic records are proved with the required statutory safeguards and supported by a complete chain of corroborative evidence such as unaccounted inputs, finished goods, transport or sale proceeds. Clearances of connected units cannot be clubbed to deny SSI exemption where the record shows separate premises, machinery, registrations, bank accounts, labour and investment, and the department fails to prove dummy units, mutuality of interest or flowback. Penalties under Rule 26 also fail when the underlying demand and confiscation basis do not survive. Case-Laws Central Excise Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779380