https://www.taxtmi.com/caselaws?id=52539 Clandestine removal of excise goods cannot be established through theoretical calculations, presumptions or retracted statements alone. The department must adduce direct, tangible and corroborative evidence of excess manufacture, removal, transport, sale or receipt of unaccounted proceeds, and mere arithmetical inference is insufficient. Here, the demand was based mainly on calculations from printed laminated rolls and investigation statements, but no independent evidence supported actual unaccounted clearance. The duty demand and allied penalties were therefore unsustainable, and the appeals succeeded with the impugned order set aside. en-us Wed, 31 Dec 2003 00:00:00 +0530 Fri, 28 Jun 2024 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52539 Clandestine removal of excise goods cannot be established through theoretical calculations, presumptions or retracted statements alone. The department must adduce direct, tangible and corroborative evidence of excess manufacture, removal, transport, sale or receipt of unaccounted proceeds, and mere arithmetical inference is insufficient. Here, the demand was based mainly on calculations from printed laminated rolls and investigation statements, but no independent evidence supported actual unaccounted clearance. The duty demand and allied penalties were therefore unsustainable, and the appeals succeeded with the impugned order set aside. Case-Laws Central Excise Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52539