https://www.taxtmi.com/caselaws?id=75329 Central excise demands for alleged clandestine manufacture and clearance cannot rest on estimated production ratios or reconstructed calculations alone; clear, tangible corroborative evidence is required, so the demand on that basis was set aside. Exemption disputes also must be supported by a properly disclosed and reasoned factual foundation: the claim relating to paper cleared for text book printing failed because the notice did not clearly establish the alleged diversion. For Notification No. 47/83-C.E., waste paper consumption had to be correctly computed, leading to remand for 1983-84 and deletion of the demands for 1984-85 and 1985-86. Confiscation of paper and plant-related assets was not sustained, but the director's penalty was maintained. en-us Tue, 26 Aug 2008 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75329 Central excise demands for alleged clandestine manufacture and clearance cannot rest on estimated production ratios or reconstructed calculations alone; clear, tangible corroborative evidence is required, so the demand on that basis was set aside. Exemption disputes also must be supported by a properly disclosed and reasoned factual foundation: the claim relating to paper cleared for text book printing failed because the notice did not clearly establish the alleged diversion. For Notification No. 47/83-C.E., waste paper consumption had to be correctly computed, leading to remand for 1983-84 and deletion of the demands for 1984-85 and 1985-86. Confiscation of paper and plant-related assets was not sustained, but the director's penalty was maintained. Case-Laws Central Excise Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75329