https://www.taxtmi.com/caselaws?id=54608 Clandestine removal cannot be extended by pro rata inference to consignments unsupported by specific recovery or direct corroboration; duty was sustainable only for the 28 invoices backed by packing slips, consignee records, and witness statement, while the demand for the remaining 89 invoices failed for want of evidence. Confiscation of finished goods for breach of stock-accounting rules could not stand without a finding of mens rea where that statutory limb was invoked, so that order was set aside. Penalty and interest were upheld to the extent they followed the sustained duty demand. en-us Thu, 29 Sep 2005 00:00:00 +0530 Thu, 21 Oct 2010 10:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54608 Clandestine removal cannot be extended by pro rata inference to consignments unsupported by specific recovery or direct corroboration; duty was sustainable only for the 28 invoices backed by packing slips, consignee records, and witness statement, while the demand for the remaining 89 invoices failed for want of evidence. Confiscation of finished goods for breach of stock-accounting rules could not stand without a finding of mens rea where that statutory limb was invoked, so that order was set aside. Penalty and interest were upheld to the extent they followed the sustained duty demand. Case-Laws Central Excise Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54608