https://www.taxtmi.com/caselaws?id=51232 A charge of clandestine removal requires tangible, reliable and concrete evidence, not assumptions or unwarranted inferences. On the facts noted, allegations based on excess wastage, discrepancies in inward records, and alleged removal of bags in the guise of wastage failed because the department produced no direct evidence, no corroborated purchaser or consignee statements, and no reliable proof of fabricated records. The demand relating to shortage of raw material and wrongful Modvat credit was sustained only to the extent of the unreversed balance, as the shortage and corresponding credit issue were not contested. The major demand and penalties were set aside, with only the reduced credit-related demand maintained. en-us Fri, 17 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51232 A charge of clandestine removal requires tangible, reliable and concrete evidence, not assumptions or unwarranted inferences. On the facts noted, allegations based on excess wastage, discrepancies in inward records, and alleged removal of bags in the guise of wastage failed because the department produced no direct evidence, no corroborated purchaser or consignee statements, and no reliable proof of fabricated records. The demand relating to shortage of raw material and wrongful Modvat credit was sustained only to the extent of the unreversed balance, as the shortage and corresponding credit issue were not contested. The major demand and penalties were set aside, with only the reduced credit-related demand maintained. Case-Laws Central Excise Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51232