https://www.taxtmi.com/caselaws?id=73978 Duty demand for alleged non-accounting and clandestine removal of processed man-made fabrics was set aside where the Department relied on presumption rather than affirmative evidence. The record did not properly address the assessee's explanation that 11,459 linear metres were manufactured before officers' visit, and no reliable enquiry was made from suppliers or recipients regarding the 12,900.75 linear metres covered by challans. The adjudicating authority itself noted the absence of positive evidence of illicit processing or clearance, so the duty demand could not stand. Enhancement of penalty was also rejected because the existing penalty and redemption fine were already substantial and there was no sound basis to treat the original penalty as inadequate. en-us Fri, 20 May 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73978 Duty demand for alleged non-accounting and clandestine removal of processed man-made fabrics was set aside where the Department relied on presumption rather than affirmative evidence. The record did not properly address the assessee's explanation that 11,459 linear metres were manufactured before officers' visit, and no reliable enquiry was made from suppliers or recipients regarding the 12,900.75 linear metres covered by challans. The adjudicating authority itself noted the absence of positive evidence of illicit processing or clearance, so the duty demand could not stand. Enhancement of penalty was also rejected because the existing penalty and redemption fine were already substantial and there was no sound basis to treat the original penalty as inadequate. Case-Laws Central Excise Fri, 20 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73978