https://www.taxtmi.com/caselaws?id=53360 Private inward receipt register entries and discrepancies between dispatch documents and inward records were held insufficient, by themselves, to prove clandestine receipt and consumption of excess ingots for manufacture and clearance of CTD bars. In the absence of independent corroborative evidence showing actual receipt, use, or unrecorded removal of ingots, mere suspicion arising from private records could not replace legal proof. On that basis, the demand of duty and the penalty against the second appellant were set aside. en-us Wed, 21 Apr 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53360 Private inward receipt register entries and discrepancies between dispatch documents and inward records were held insufficient, by themselves, to prove clandestine receipt and consumption of excess ingots for manufacture and clearance of CTD bars. In the absence of independent corroborative evidence showing actual receipt, use, or unrecorded removal of ingots, mere suspicion arising from private records could not replace legal proof. On that basis, the demand of duty and the penalty against the second appellant were set aside. Case-Laws Central Excise Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53360