https://www.taxtmi.com/caselaws?id=794119 A demand for central excise duty on alleged clandestine removal cannot be sustained on private note pads, challan books and a single statement without corroborative evidence of manufacture, removal or related transactions. Here, there was no enquiry from the authors or custodians of the records, no investigation at the recipient end, and no supporting material such as unaccounted raw material purchases, excess electricity use, transport evidence or sale proceeds. The Tribunal held that clandestine removal must be proved by positive, tangible and independently verifiable evidence, so the duty demand, interest and connected penalty on the firm were set aside. The partner's penalty under Rule 26 also failed because it rested on the same unproved allegation. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794119 A demand for central excise duty on alleged clandestine removal cannot be sustained on private note pads, challan books and a single statement without corroborative evidence of manufacture, removal or related transactions. Here, there was no enquiry from the authors or custodians of the records, no investigation at the recipient end, and no supporting material such as unaccounted raw material purchases, excess electricity use, transport evidence or sale proceeds. The Tribunal held that clandestine removal must be proved by positive, tangible and independently verifiable evidence, so the duty demand, interest and connected penalty on the firm were set aside. The partner's penalty under Rule 26 also failed because it rested on the same unproved allegation. Case-Laws Central Excise Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794119