https://www.taxtmi.com/caselaws?id=50158 Private records with unauthenticated entries, even when supported only by a part-time employee's statement, are insufficient to prove clandestine removal without independent corroboration. In the absence of seizure of removed goods, invoice evidence, or material showing raw consumption, manufacture, and clearance, the demand and denial of exemption could not stand. The stated principle is that private notebooks are not dependable evidence on their own unless supported by other proof of actual production and removal, and the finding of clandestine removal therefore failed. en-us Tue, 31 Oct 2000 00:00:00 +0530 Sun, 04 Jan 2026 20:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50158 Private records with unauthenticated entries, even when supported only by a part-time employee's statement, are insufficient to prove clandestine removal without independent corroboration. In the absence of seizure of removed goods, invoice evidence, or material showing raw consumption, manufacture, and clearance, the demand and denial of exemption could not stand. The stated principle is that private notebooks are not dependable evidence on their own unless supported by other proof of actual production and removal, and the finding of clandestine removal therefore failed. Case-Laws Central Excise Tue, 31 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50158