https://www.taxtmi.com/caselaws?id=50385 Excisable goods intercepted while being unloaded from the assessee's van, without any invoice or duty-paying document, supported a finding of clandestine removal from the factory. The surrounding circumstances and the driver's statement shifted the burden to the assessee to prove lawful clearance on payment of duty, which it failed to do. The confiscation and penalty were therefore sustained, while the redemption fine on the goods and the van was reduced as excessive on the facts. The absence of confirmation of the duty demand did not disturb the clandestine removal finding, in the absence of a Revenue challenge. en-us Mon, 31 Jan 2000 00:00:00 +0530 Sat, 21 Aug 2010 13:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50385 Excisable goods intercepted while being unloaded from the assessee's van, without any invoice or duty-paying document, supported a finding of clandestine removal from the factory. The surrounding circumstances and the driver's statement shifted the burden to the assessee to prove lawful clearance on payment of duty, which it failed to do. The confiscation and penalty were therefore sustained, while the redemption fine on the goods and the van was reduced as excessive on the facts. The absence of confirmation of the duty demand did not disturb the clandestine removal finding, in the absence of a Revenue challenge. Case-Laws Central Excise Mon, 31 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50385