https://www.taxtmi.com/caselaws?id=53741 Clandestine removal allegations in excise matters must rest on reliable evidence, consistent stock records, and concrete proof of duty evasion; presumptive demands based on inaccurate stock summaries or unsupported statements are vulnerable. The Tribunal also examined director liability, noting that responsibility for excise compliance cannot be assigned or excluded arbitrarily where the record does not support selective exoneration. Discrepancies in weights, input quantities, and computer-generated summaries can undermine confiscation and penalty proposals when they show lack of proper verification. Where explanations for movement of goods for job work are accepted and no duty demand survives, confiscation, penalties, and interest orders cannot be sustained. en-us Fri, 27 Aug 2004 00:00:00 +0530 Fri, 15 Oct 2010 10:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53741 Clandestine removal allegations in excise matters must rest on reliable evidence, consistent stock records, and concrete proof of duty evasion; presumptive demands based on inaccurate stock summaries or unsupported statements are vulnerable. The Tribunal also examined director liability, noting that responsibility for excise compliance cannot be assigned or excluded arbitrarily where the record does not support selective exoneration. Discrepancies in weights, input quantities, and computer-generated summaries can undermine confiscation and penalty proposals when they show lack of proper verification. Where explanations for movement of goods for job work are accepted and no duty demand survives, confiscation, penalties, and interest orders cannot be sustained. Case-Laws Central Excise Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53741