https://www.taxtmi.com/caselaws?id=801015 Clandestine removal requires tangible and corroborative evidence; a shortage of Cenvat-credit availed MS ingots alone does not establish illicit clearance. Evidence linking the shortage to removal, including transport records, sales, buyer transactions, consideration or financial flow-back, is necessary to sustain a duty demand. In the absence of such evidence, the shortage may indicate only improper accounting of inputs, and a duty demand founded solely on the shortage cannot be sustained. en-us Mon, 05 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801015 Clandestine removal requires tangible and corroborative evidence; a shortage of Cenvat-credit availed MS ingots alone does not establish illicit clearance. Evidence linking the shortage to removal, including transport records, sales, buyer transactions, consideration or financial flow-back, is necessary to sustain a duty demand. In the absence of such evidence, the shortage may indicate only improper accounting of inputs, and a duty demand founded solely on the shortage cannot be sustained. Case-Laws Central Excise Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801015