https://www.taxtmi.com/caselaws?id=787392 In alleged clandestine removal matters, the Department must prove its case with affirmative, tangible and corroborative evidence; assumptions, theoretical calculations and mere non-explanation by the assessee are insufficient. The currency seized from residential and factory was not shown to be sale proceeds of unaccounted clearances, as the assessees produced documentary explanations, so confiscation was set aside. Goods seized from another premises were also released because the confiscation finding rested on unproved stock assumptions and was not effectively supported by reliable evidence. Duty demands and penalties based on alleged unaccounted manufacture and removal likewise failed for want of proof of clandestine buyers, transport, receipt of sale proceeds or suppression, and were quashed. en-us Tue, 03 Mar 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787392 In alleged clandestine removal matters, the Department must prove its case with affirmative, tangible and corroborative evidence; assumptions, theoretical calculations and mere non-explanation by the assessee are insufficient. The currency seized from residential and factory was not shown to be sale proceeds of unaccounted clearances, as the assessees produced documentary explanations, so confiscation was set aside. Goods seized from another premises were also released because the confiscation finding rested on unproved stock assumptions and was not effectively supported by reliable evidence. Duty demands and penalties based on alleged unaccounted manufacture and removal likewise failed for want of proof of clandestine buyers, transport, receipt of sale proceeds or suppression, and were quashed. Case-Laws Central Excise Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787392