https://www.taxtmi.com/caselaws?id=54016 Clandestine removal must be proved by positive, independent and corroborative evidence; invoices, loose papers and untested statements alone are insufficient. On that basis, the duty demand based on 143 invoices, outside godown materials, weighment slips and loose slips was set aside where corroboration was lacking, while the unreconciled shortage of inputs sustained the duty demand. Excess finished goods not entered in statutory records remained liable to confiscation, and the redemption fine and company penalty were reduced with the other penalties set aside. en-us Wed, 19 Jan 2005 00:00:00 +0530 Sat, 15 Jun 2024 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54016 Clandestine removal must be proved by positive, independent and corroborative evidence; invoices, loose papers and untested statements alone are insufficient. On that basis, the duty demand based on 143 invoices, outside godown materials, weighment slips and loose slips was set aside where corroboration was lacking, while the unreconciled shortage of inputs sustained the duty demand. Excess finished goods not entered in statutory records remained liable to confiscation, and the redemption fine and company penalty were reduced with the other penalties set aside. Case-Laws Central Excise Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54016