https://www.taxtmi.com/caselaws?id=52778 A demand for clandestine removal cannot be sustained on uncorroborated third-party records and untested statements alone; independent evidence linking the alleged removals to the factory is required, so the duty demand, interest and related penalties were set aside. Excess stock found during search and not reflected in the books was held liable to confiscation because the explanation for it was not proved, but the redemption fine and penalty were reduced as excessive. Separate personal penalties on the director and authorised signatory were also deleted, as the principal penalty on the company already covered the misconduct on the facts recorded. en-us Wed, 25 Feb 2004 00:00:00 +0530 Mon, 24 Jun 2024 19:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52778 A demand for clandestine removal cannot be sustained on uncorroborated third-party records and untested statements alone; independent evidence linking the alleged removals to the factory is required, so the duty demand, interest and related penalties were set aside. Excess stock found during search and not reflected in the books was held liable to confiscation because the explanation for it was not proved, but the redemption fine and penalty were reduced as excessive. Separate personal penalties on the director and authorised signatory were also deleted, as the principal penalty on the company already covered the misconduct on the facts recorded. Case-Laws Central Excise Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52778