https://www.taxtmi.com/caselaws?id=53966 Clandestine removal under central excise law must be proved by reliable, corroborated and tangible evidence; a private register, unsupported statements and presumptive inferences are insufficient. The demand was based mainly on entries lacking invoice and vehicle details, without enquiry at the consignee's end and without supporting proof of raw material purchases, manufacture, excess electricity consumption, stock shortage or corroborative buyer and seller statements. On that evidentiary record, the allegation was not established, the demand could not be sustained, and the impugned order was set aside with consequential relief. en-us Fri, 07 Jan 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53966 Clandestine removal under central excise law must be proved by reliable, corroborated and tangible evidence; a private register, unsupported statements and presumptive inferences are insufficient. The demand was based mainly on entries lacking invoice and vehicle details, without enquiry at the consignee's end and without supporting proof of raw material purchases, manufacture, excess electricity consumption, stock shortage or corroborative buyer and seller statements. On that evidentiary record, the allegation was not established, the demand could not be sustained, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53966