https://www.taxtmi.com/caselaws?id=49889 Reliable contemporaneous records maintained by an assessee can establish clandestine removal when the entries are not disproved and the supporting explanation lacks statutory records or credible evidence. On that basis, removal of spun yarn and glass wool was treated as proved where loading books and outward gate registers showed quantities cleared in excess of duty-paid stock and the defence of rejected goods or repacking was rejected as unsupported. Waste and scrap of glass wool was also held dutiable because it was covered under the tariff heading and its excisability was admitted. The duty demand and penalty were therefore sustained. en-us Tue, 29 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 12:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49889 Reliable contemporaneous records maintained by an assessee can establish clandestine removal when the entries are not disproved and the supporting explanation lacks statutory records or credible evidence. On that basis, removal of spun yarn and glass wool was treated as proved where loading books and outward gate registers showed quantities cleared in excess of duty-paid stock and the defence of rejected goods or repacking was rejected as unsupported. Waste and scrap of glass wool was also held dutiable because it was covered under the tariff heading and its excisability was admitted. The duty demand and penalty were therefore sustained. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49889