https://www.taxtmi.com/caselaws?id=51661 Alleged clandestine manufacture and clearance based on entries in a parcel note book was held unproved because the entries also reflected goods cleared under proper invoices, with no deletions correlating to invoiced despatches, and the Revenue failed to adduce corroborative evidence such as procurement of raw materials, actual manufacture, unaccounted removals, or statements of workers and alleged recipients. Consequently, the Commissioner's dropping of proceedings on clandestine removal was upheld and the Revenue's appeal was rejected. The Commissioner's confirmation of duty and penalties on other charges, already upheld in the assessee's earlier appeal save for penalty reduction, was treated as final and not interfered with. en-us Tue, 12 Nov 2002 00:00:00 +0530 Thu, 25 Dec 2025 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51661 Alleged clandestine manufacture and clearance based on entries in a parcel note book was held unproved because the entries also reflected goods cleared under proper invoices, with no deletions correlating to invoiced despatches, and the Revenue failed to adduce corroborative evidence such as procurement of raw materials, actual manufacture, unaccounted removals, or statements of workers and alleged recipients. Consequently, the Commissioner's dropping of proceedings on clandestine removal was upheld and the Revenue's appeal was rejected. The Commissioner's confirmation of duty and penalties on other charges, already upheld in the assessee's earlier appeal save for penalty reduction, was treated as final and not interfered with. Case-Laws Central Excise Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51661