https://www.taxtmi.com/caselaws?id=54872 Clandestine removal allegations based only on packing slips and RG 1 comparisons failed because the record lacked independent corroboration. The absence of investigation into raw material consumption, electricity usage, and identified buyers meant the charge rested on presumptions rather than proved facts. Private records alone were held insufficient to establish evasion without supporting evidence of clandestine manufacture and removal. On that basis, the demand, penalty and confiscation could not be sustained, and the order was set aside in favour of the assessee. en-us Thu, 01 Dec 2005 00:00:00 +0530 Tue, 02 Apr 2024 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54872 Clandestine removal allegations based only on packing slips and RG 1 comparisons failed because the record lacked independent corroboration. The absence of investigation into raw material consumption, electricity usage, and identified buyers meant the charge rested on presumptions rather than proved facts. Private records alone were held insufficient to establish evasion without supporting evidence of clandestine manufacture and removal. On that basis, the demand, penalty and confiscation could not be sustained, and the order was set aside in favour of the assessee. Case-Laws Central Excise Thu, 01 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54872