https://www.taxtmi.com/caselaws?id=50146 Clandestine removal was alleged solely on the ground that production reflected in the balance sheet exceeded production declared in RT-12 returns. The Tribunal held that clandestine manufacture and clearance is a serious charge requiring the Revenue to adduce sufficient, tangible, corroborative evidence; mere discrepancies in documents, without proof of actual manufacture, unaccounted raw materials, transport, buyers, or receipt of sale proceeds, are inadequate, and the standard cannot be diluted to mere preponderance of probabilities. Accepting the assessee's explanation that balance sheet figures were inflated for financing purposes, the Tribunal found the allegation unsubstantiated and rejected the Revenue's appeal. en-us Fri, 30 Jun 2000 00:00:00 +0530 Sat, 20 Dec 2025 20:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50146 Clandestine removal was alleged solely on the ground that production reflected in the balance sheet exceeded production declared in RT-12 returns. The Tribunal held that clandestine manufacture and clearance is a serious charge requiring the Revenue to adduce sufficient, tangible, corroborative evidence; mere discrepancies in documents, without proof of actual manufacture, unaccounted raw materials, transport, buyers, or receipt of sale proceeds, are inadequate, and the standard cannot be diluted to mere preponderance of probabilities. Accepting the assessee's explanation that balance sheet figures were inflated for financing purposes, the Tribunal found the allegation unsubstantiated and rejected the Revenue's appeal. Case-Laws Central Excise Fri, 30 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50146