Corroborative evidence should be correlated to prove clandestine clearance

CA Urvashi Porwal Brief of the Case In the case of M/s. Balajee Perfumes Vs. Commissioner of Central Excise, it was held that in order to prove clandestine removal of excisable goods, the department should take reasonable steps and provide correlated corroborative evidence to prove that the assessee has made cladenstine removal of goods. Further, it was also held that the statements of the various parties should be considered in an holistic manner in order to prove the intent of the assessee in regards to clandestine removal. Facts of the Case The facts of the case are that on intelligence ...