https://www.taxtmi.com/caselaws?id=792027 A clandestine removal demand requires tangible, corroborative evidence and cannot rest on assumptions, presumptions, private records, or unverified electronic material alone. In the absence of proof of excess raw materials, abnormal electricity use, additional labour, transport of unaccounted goods, identifiable buyers, flow-back of consideration, or unexplained deposits, the allegation fails. Electronic printouts from pen drives and similar devices are unreliable without compliance with Section 36B safeguards, including source and certification requirements. Statements recorded during investigation also lack substantive evidentiary value unless Section 9D procedure is followed, including proper examination and cross-examination. Penalties based solely on the failed demand cannot survive. en-us Tue, 19 May 2026 00:00:00 +0530 Thu, 21 May 2026 11:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792027 A clandestine removal demand requires tangible, corroborative evidence and cannot rest on assumptions, presumptions, private records, or unverified electronic material alone. In the absence of proof of excess raw materials, abnormal electricity use, additional labour, transport of unaccounted goods, identifiable buyers, flow-back of consideration, or unexplained deposits, the allegation fails. Electronic printouts from pen drives and similar devices are unreliable without compliance with Section 36B safeguards, including source and certification requirements. Statements recorded during investigation also lack substantive evidentiary value unless Section 9D procedure is followed, including proper examination and cross-examination. Penalties based solely on the failed demand cannot survive. Case-Laws Central Excise Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792027