https://www.taxtmi.com/caselaws?id=54023 Clandestine manufacture and removal of excisable goods must be proved by positive, corroborative evidence linking the alleged clearances to the assessee. Statements, loose papers and materials recovered from associated concerns, without reliable linkage to removals from the appellant's premises, were held insufficient; suspicion and unverified third-party records could not substitute for proof. The charge therefore failed, and the duty demand, confiscation of seized goods and penalties were not sustainable. en-us Tue, 01 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54023 Clandestine manufacture and removal of excisable goods must be proved by positive, corroborative evidence linking the alleged clearances to the assessee. Statements, loose papers and materials recovered from associated concerns, without reliable linkage to removals from the appellant's premises, were held insufficient; suspicion and unverified third-party records could not substitute for proof. The charge therefore failed, and the duty demand, confiscation of seized goods and penalties were not sustainable. Case-Laws Central Excise Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54023