https://www.taxtmi.com/caselaws?id=52427 Allegations of clandestine removal must be supported by a complete and reliable chain of corroborated evidence; recovered sale bills and untested buyer statements, without seizure, stock discrepancy, transport evidence, or supporting buyer records, were insufficient to sustain the demand. A later plea that processed knitted fabrics were not dutiable under Chapter Note 4 to Chapter 60 was also unavailable because duty had been paid during the relevant period and no such objection was raised in the earlier proceedings. The impugned demands and penalties were therefore unsustainable and were set aside with consequential relief. en-us Thu, 13 Nov 2003 00:00:00 +0530 Mon, 05 Aug 2024 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52427 Allegations of clandestine removal must be supported by a complete and reliable chain of corroborated evidence; recovered sale bills and untested buyer statements, without seizure, stock discrepancy, transport evidence, or supporting buyer records, were insufficient to sustain the demand. A later plea that processed knitted fabrics were not dutiable under Chapter Note 4 to Chapter 60 was also unavailable because duty had been paid during the relevant period and no such objection was raised in the earlier proceedings. The impugned demands and penalties were therefore unsustainable and were set aside with consequential relief. Case-Laws Central Excise Thu, 13 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52427