https://www.taxtmi.com/caselaws?id=53453 Private registers and alleged clandestine clearances could not, by themselves, sustain a duty demand where the author of the records was not identified and no independent corroboration was obtained; the demand and connected penalty were set aside. The charge of clandestine removal requires concrete and tangible evidence, not assumptions drawn only from unverified entries. By contrast, confiscation and redemption fine on seized excess goods were upheld on the facts recorded, and the appeal succeeded only in part. en-us Fri, 20 Aug 2004 00:00:00 +0530 Wed, 13 Oct 2010 14:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53453 Private registers and alleged clandestine clearances could not, by themselves, sustain a duty demand where the author of the records was not identified and no independent corroboration was obtained; the demand and connected penalty were set aside. The charge of clandestine removal requires concrete and tangible evidence, not assumptions drawn only from unverified entries. By contrast, confiscation and redemption fine on seized excess goods were upheld on the facts recorded, and the appeal succeeded only in part. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53453