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same time every precaution, consistent with these provisions, to prevent its clandestine removal

investigating authority has not brought out any evidence to prove the clandestine removal but alleged only of assumptions and presumptions. No corroborative evidences such excess ... excess of the invoice are forthcoming to prove the alleged clandestine removal. In case of Shreenath Cement Industries Vs CCE, Jaipur

only where there is a clandestine import evading the assessment of duty but also where there is a clandestine removal without payment of the assessed ... only where there is a clandestine import evading the assessment of duty but also where there is a clandestine removal without payment of the assessed

number of original documents (hereinafter referred to as sourced documents) indicating clandestine removal of the appellants final product. These sourced documents consisted mainly delivery challans ... with corresponding CTO data, thus revealing that those unaccounted consignments were clandestinely removed by KPL 16. To put in a nutshell

reproduced below:- 1. 2001 (130) E.L.T. 228 (T) Clandestine removal and Commissioner of CE., Patna clearance is a serious charge Vs against manufacturer ... para 6 3. 2001 (130) E.L.T. 719 (T) Kolkata Clandestine removal- BRIMS PRODUCTS Evidence-Standard of-No VS positive evidence to COMMR

enquiries it had been found that the Appellant had manufactured and removed clandestinely 36 ACs illicitly without following the Central Excise procedure. The Appellant CEAC ... above the ones in the statutory documents. 25. As regards the clandestine removal of 36 ACs involving dues amounting to Rs.3,53,650 during

herein were indulging in clandestine clearances. It is the submission that the appellants completely denied the allegation of clandestine removal; submitting details of raw material ... regarding the clandestine manufacturing of final products by the RFPL and PFPL, it goes without saying, that there is no clandestine removal of goods

Pursuant to information received that the appellants were indulging in clandestine removal of goods and evasion of duty, the investigating agency of the revenue department ... Commissioner in the impugned orders has answered the charge of clandestine removal of goods against the appellants on the basis of capacity of machines installed

recorded and clearing the same clandestinely. 38. It is a well settled law that charges of clandestine removal are required to be arrived ... labour employed, or any cogent evidence of clandestine manufacture of unaccounted quantity alleged as clandestinely removed. I find that unaccounted production in the factory

Delhi godown under DGS&D rate contract were manufactured and removed clandestinely from Bhiwadi factory; that consequently, the benefit of S.S.I. exemption ... rate contract were all goods manufactured in the factory and clandestinely removed to Delhi; that it has been the consistent view of the Tribunal that