https://www.taxtmi.com/caselaws?id=54143 A charge of clandestine removal cannot be sustained merely because balance sheet figures differ from Central Excise records. The discrepancy may raise suspicion, but the Revenue must prove suppression or unaccounted clearance with affirmative, corroborative evidence such as purchaser identification, investigation, or other independent material. Where the assessee offers an explanation that excise records reflect actual production and removals, and that explanation is not disproved by supporting evidence, duty, penalty and interest are not recoverable. The absence of corroborative investigation was fatal, and the demand failed. en-us Thu, 19 May 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54143 A charge of clandestine removal cannot be sustained merely because balance sheet figures differ from Central Excise records. The discrepancy may raise suspicion, but the Revenue must prove suppression or unaccounted clearance with affirmative, corroborative evidence such as purchaser identification, investigation, or other independent material. Where the assessee offers an explanation that excise records reflect actual production and removals, and that explanation is not disproved by supporting evidence, duty, penalty and interest are not recoverable. The absence of corroborative investigation was fatal, and the demand failed. Case-Laws Central Excise Thu, 19 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54143