Clandestine removal - The standard of evidences need not be as ...

Allegations of Clandestine Removal Fail Without Tangible Evidence; Third-Party Records Insufficient Without Corroboration Under Excise Law.

May 14, 2022

Case Laws     Central Excise     AT

Clandestine removal - The standard of evidences need not be as high as in criminal proceedings, where the charges are required to be established beyond reasonable doubts. But in the present case, the allegation of clandestine manufacture and clearance has not been substantiated by any tangible evidences - the law as to whether the third party records can be admitted as an evidence for arriving at the findings of clandestine removal, in the absence of any corroborative evidence, is well established. - AT

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