Clandestine removal cannot be proved by mere weighment slips or inculpatory statement of Director

M/s S.R. Ingots Pvt. Ltd. Vs CCE & ST, (CESTAT Delhi) Revenue’s entire case for clandestine removal is based upon the recovery of certain weighment slips from the appellant’s factory during the course of the search. The appellants have taken a categorical stand that they were having the weighing bridge in their own premises also and sometimes the trucks were being sent outside inasmuch as they are also owning three trucks which are used for transportation of the goods of various other parties on rental basis. In the absence of any other evidence on record to show that the clandestine a...