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2018 (3) TMI 617
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.... Per: Ms. Archana Wadhwa The appellant is manufacturing bulk explosives and the allegations of clandestine removal and evasion of duty to the extent of Rs. 36,49,762/- stands confirmed against them on the sole ground of comparison of entries made in ER-1 return with the entries made in balance sheet, without there being any other evidence on record. 2. Surprisingly, Commissioner (Appeals) ....
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....by observing that the appellants have not been able to produce any evidence on record that there was no clandestine removal. The negative onus to prove the absence of evidence for clandestine removal cannot be placed upon the assessee. It is established law that the onus to prove the allegation of clandestine activities lies heavily upon the Revenue and is required to be proved by production of po....