https://www.taxtmi.com/caselaws?id=800168 Fiscal liability for clandestine removal requires reliable, corroborated evidence connecting unaccounted inputs, manufacture, removal, transport, recipients and consideration. Unsigned loose sheets, WhatsApp printouts, Tally data recovered from third-party premises, and unverified third-party files lack sufficient evidentiary value where authorship, custody, provenance, extraction, integrity, and statutory safeguards for electronic records are not established. Statements indicating only a marketing connection cannot independently prove clandestine manufacture or clearance. Natural justice requires disclosure of relied-upon statements and records. Assumptions based on selected consumption ratios or uncorroborated private records cannot substitute for a complete evidentiary chain. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800168 Fiscal liability for clandestine removal requires reliable, corroborated evidence connecting unaccounted inputs, manufacture, removal, transport, recipients and consideration. Unsigned loose sheets, WhatsApp printouts, Tally data recovered from third-party premises, and unverified third-party files lack sufficient evidentiary value where authorship, custody, provenance, extraction, integrity, and statutory safeguards for electronic records are not established. Statements indicating only a marketing connection cannot independently prove clandestine manufacture or clearance. Natural justice requires disclosure of relied-upon statements and records. Assumptions based on selected consumption ratios or uncorroborated private records cannot substitute for a complete evidentiary chain. Case-Laws Central Excise Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800168