https://www.taxtmi.com/caselaws?id=49990 Private records alone are insufficient to establish clandestine removal in excise matters unless supported by independent evidence of actual unaccounted manufacture and clearance, such as raw material consumption or other corroboration. Where the private notebook substantially tallies with the statutory RG 1 register and discrepancies are mainly confined to dates, the evidence does not justify a finding of clandestine removal. An omission of stock entries in the statutory register may still attract a limited penal consequence, but it does not support confiscation or a heavy duty demand. On that basis, the duty demand and confiscatory action were set aside and the penalty was reduced to a nominal amount. en-us Wed, 02 Feb 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49990 Private records alone are insufficient to establish clandestine removal in excise matters unless supported by independent evidence of actual unaccounted manufacture and clearance, such as raw material consumption or other corroboration. Where the private notebook substantially tallies with the statutory RG 1 register and discrepancies are mainly confined to dates, the evidence does not justify a finding of clandestine removal. An omission of stock entries in the statutory register may still attract a limited penal consequence, but it does not support confiscation or a heavy duty demand. On that basis, the duty demand and confiscatory action were set aside and the penalty was reduced to a nominal amount. Case-Laws Central Excise Wed, 02 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49990