https://www.taxtmi.com/caselaws?id=53060 The Tribunal set aside the duty demand, penalties, and redemption fines imposed on the manufacturer of plastic moulded parts for alleged clandestine clearance of excisable goods without paying Central Excise duty. The Tribunal found the evidence provided, such as kachha slips and rough book entries, insufficient to prove clandestine removals. Lack of independent corroboration and specific details led to the dismissal of the department's claims. Additionally, a piece of paper recording stock was deemed unreliable. Consequently, the seizure, confiscation, and penalties were overturned, and all appeals were allowed. en-us Thu, 29 Apr 2004 00:00:00 +0530 Sat, 09 Oct 2010 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53060 The Tribunal set aside the duty demand, penalties, and redemption fines imposed on the manufacturer of plastic moulded parts for alleged clandestine clearance of excisable goods without paying Central Excise duty. The Tribunal found the evidence provided, such as kachha slips and rough book entries, insufficient to prove clandestine removals. Lack of independent corroboration and specific details led to the dismissal of the department's claims. Additionally, a piece of paper recording stock was deemed unreliable. Consequently, the seizure, confiscation, and penalties were overturned, and all appeals were allowed. Case-Laws Central Excise Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53060