https://www.taxtmi.com/caselaws?id=51608 Allegations of clandestine removal and shortage cannot be sustained without positive evidence. The Tribunal found that Revenue had not produced material proof of clandestine clearance, and accepted the surrounding facts and the explanation for delayed entries as sufficient to rebut the inference drawn by the lower authorities. It further held that mere suspicion or assumptions cannot substitute for proof. On that basis, the allegation of clandestine removal was not established and the impugned order was set aside in favour of the assessee. en-us Tue, 23 Jul 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51608 Allegations of clandestine removal and shortage cannot be sustained without positive evidence. The Tribunal found that Revenue had not produced material proof of clandestine clearance, and accepted the surrounding facts and the explanation for delayed entries as sufficient to rebut the inference drawn by the lower authorities. It further held that mere suspicion or assumptions cannot substitute for proof. On that basis, the allegation of clandestine removal was not established and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Tue, 23 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51608