https://www.taxtmi.com/caselaws?id=54370 Demand, penalties and interest based only on a seized private register and statements were held unsustainable where clandestine production and removal were not corroborated by evidence of extra raw material procurement, higher electricity use, sale proceeds, disposal of finished goods, or unaccounted cash. The private register alone was found insufficient to prove large-scale removal, and the explanation for differing recording periods between the private register and the statutory RG 1 register created further doubt. On these facts, clandestine removal was not established and the assessee succeeded. en-us Thu, 24 Mar 2005 00:00:00 +0530 Wed, 22 May 2024 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54370 Demand, penalties and interest based only on a seized private register and statements were held unsustainable where clandestine production and removal were not corroborated by evidence of extra raw material procurement, higher electricity use, sale proceeds, disposal of finished goods, or unaccounted cash. The private register alone was found insufficient to prove large-scale removal, and the explanation for differing recording periods between the private register and the statutory RG 1 register created further doubt. On these facts, clandestine removal was not established and the assessee succeeded. Case-Laws Central Excise Thu, 24 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54370