https://www.taxtmi.com/caselaws?id=53497 Allegations of clandestine removal require cogent, tangible and corroborated evidence; rate contract terms, untested dealer statements and unverified assumptions were treated as insufficient by themselves. Private spiral pad entries also could not establish clandestine production without independent support such as inputs, power, labour or sales evidence, and the SSI threshold issue depended on whether the disputed clearances were first excluded. Shortages of finished goods and base paper stood on a different footing: unaccounted stock justified duty liability, confiscation with reduced redemption fine, MODVAT credit reversal, and modification of penalties. en-us Thu, 12 Aug 2004 00:00:00 +0530 Mon, 01 Jul 2024 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53497 Allegations of clandestine removal require cogent, tangible and corroborated evidence; rate contract terms, untested dealer statements and unverified assumptions were treated as insufficient by themselves. Private spiral pad entries also could not establish clandestine production without independent support such as inputs, power, labour or sales evidence, and the SSI threshold issue depended on whether the disputed clearances were first excluded. Shortages of finished goods and base paper stood on a different footing: unaccounted stock justified duty liability, confiscation with reduced redemption fine, MODVAT credit reversal, and modification of penalties. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53497