https://www.taxtmi.com/caselaws?id=790005 A charge of clandestine removal must be proved by tangible, corroborated evidence; assumptions, private notebooks, unverified statements, and estimated stock shortages are insufficient. The Tribunal held that the Revenue failed to show excess raw material procurement, identifiable buyers, transport trail, cash flow, or electricity-based corroboration, so the demand could not stand. Statements recorded during investigation were inadmissible without compliance with Section 9D, and electronic print-outs from pen-drives or hard disks were unusable without compliance with Section 36B. As the duty demand failed, the consequential interest and penalties on the company and its officers were also set aside. en-us Thu, 16 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790005 A charge of clandestine removal must be proved by tangible, corroborated evidence; assumptions, private notebooks, unverified statements, and estimated stock shortages are insufficient. The Tribunal held that the Revenue failed to show excess raw material procurement, identifiable buyers, transport trail, cash flow, or electricity-based corroboration, so the demand could not stand. Statements recorded during investigation were inadmissible without compliance with Section 9D, and electronic print-outs from pen-drives or hard disks were unusable without compliance with Section 36B. As the duty demand failed, the consequential interest and penalties on the company and its officers were also set aside. Case-Laws Central Excise Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790005