https://www.taxtmi.com/caselaws?id=54484 Private records and seized goods created suspicion of clandestine removal, but suspicion alone was insufficient to sustain duty demand where the alleged clearances were not proved by solid corroborative evidence. Retracted statements and customer confirmations that goods were received only as invoiced undermined the Revenue's case, and the entries in the records remained an assumption rather than proof of removal of dutiable goods. In the absence of reliable evidence establishing evasion with certainty, the duty demand could not be sustained, and the associated penalties on the assessee and connected persons also failed. en-us Tue, 05 Apr 2005 00:00:00 +0530 Wed, 20 Oct 2010 12:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54484 Private records and seized goods created suspicion of clandestine removal, but suspicion alone was insufficient to sustain duty demand where the alleged clearances were not proved by solid corroborative evidence. Retracted statements and customer confirmations that goods were received only as invoiced undermined the Revenue's case, and the entries in the records remained an assumption rather than proof of removal of dutiable goods. In the absence of reliable evidence establishing evasion with certainty, the duty demand could not be sustained, and the associated penalties on the assessee and connected persons also failed. Case-Laws Central Excise Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54484