https://www.taxtmi.com/caselaws?id=786859 Departmental reliance on DGCEI records, bank statements with handwritten annotations and third party statements is insufficient to prove clandestine removal absent independent documentary corroboration; handwritten abbreviations and shroff notes do not identify recipients without proof of authorship or decoding, and testimonial or derived records require linking transport documents, stock discrepancies or direct production/receipt evidence to establish unaccounted removal. Where investigation fails to produce such documentary links or to properly verify annotations, evidentiary weight of diary/loose entries and hawala type records is limited. Operative effect: charges of clandestine removal cannot be sustained and corresponding demands and penalties should be set aside. en-us Fri, 20 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786859 Departmental reliance on DGCEI records, bank statements with handwritten annotations and third party statements is insufficient to prove clandestine removal absent independent documentary corroboration; handwritten abbreviations and shroff notes do not identify recipients without proof of authorship or decoding, and testimonial or derived records require linking transport documents, stock discrepancies or direct production/receipt evidence to establish unaccounted removal. Where investigation fails to produce such documentary links or to properly verify annotations, evidentiary weight of diary/loose entries and hawala type records is limited. Operative effect: charges of clandestine removal cannot be sustained and corresponding demands and penalties should be set aside. Case-Laws Central Excise Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786859