https://www.taxtmi.com/caselaws?id=52640 Clandestine manufacture and removal cannot be sustained on private slips and statements alone unless corroborated by independent evidence showing manufacture, removal and movement of goods or funds. Here, the Tribunal found no proof of excess electricity consumption, clandestine purchase or sale of raw materials or finished goods, stock discrepancies, or flow back of funds. The PLA deposit did not cure the evidentiary gap. As the revenue failed to establish the alleged clandestine activity with supporting material, the duty demand and penalty were set aside. en-us Thu, 01 Jan 2004 00:00:00 +0530 Fri, 28 Jun 2024 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52640 Clandestine manufacture and removal cannot be sustained on private slips and statements alone unless corroborated by independent evidence showing manufacture, removal and movement of goods or funds. Here, the Tribunal found no proof of excess electricity consumption, clandestine purchase or sale of raw materials or finished goods, stock discrepancies, or flow back of funds. The PLA deposit did not cure the evidentiary gap. As the revenue failed to establish the alleged clandestine activity with supporting material, the duty demand and penalty were set aside. Case-Laws Central Excise Thu, 01 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52640