https://www.taxtmi.com/caselaws?id=793063 Allegations of clandestine removal must be supported by proper investigation and corroborative evidence; they cannot rest on assumptions or the mere absence of proof of return after weighment. Here, the assessee's ledger entries, balance sheet figures, ER-1 returns and duty payment details supported its explanation that scrap was cleared on payment of duty, while the adjudication did not compare production with scrap generation or meaningfully test the existing record. The duty demand and penalty were therefore not sustainable and were set aside. en-us Fri, 19 Dec 2025 00:00:00 +0530 Tue, 09 Jun 2026 07:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793063 Allegations of clandestine removal must be supported by proper investigation and corroborative evidence; they cannot rest on assumptions or the mere absence of proof of return after weighment. Here, the assessee's ledger entries, balance sheet figures, ER-1 returns and duty payment details supported its explanation that scrap was cleared on payment of duty, while the adjudication did not compare production with scrap generation or meaningfully test the existing record. The duty demand and penalty were therefore not sustainable and were set aside. Case-Laws Central Excise Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793063