https://www.taxtmi.com/caselaws?id=50264 Clandestine removal of pan masala was not established because the demand rested mainly on transporter records and statements that lacked independent corroboration. The alleged consignees were not examined, no stock discrepancy was found in the factory, and the transporter's bill register, not relied on in the show cause notice, could not be used against the assessee. The branch incharge's statement was derived entirely from transport records and did not identify who booked the consignments or prove actual duty-free removal, while the authorised signatory's statement was not an admission of clandestine clearance. Duty demand and penalties were therefore unsustainable. en-us Thu, 14 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 16:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50264 Clandestine removal of pan masala was not established because the demand rested mainly on transporter records and statements that lacked independent corroboration. The alleged consignees were not examined, no stock discrepancy was found in the factory, and the transporter's bill register, not relied on in the show cause notice, could not be used against the assessee. The branch incharge's statement was derived entirely from transport records and did not identify who booked the consignments or prove actual duty-free removal, while the authorised signatory's statement was not an admission of clandestine clearance. Duty demand and penalties were therefore unsustainable. Case-Laws Central Excise Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50264