https://www.taxtmi.com/caselaws?id=75472 Where statutory excise records did not reflect the true position, private records, loose slips, batch registers and related circumstantial evidence were relied on to establish clandestine manufacture and removal. The evidence showed unexplained mismatches in raw material consumption, stock discrepancies, entries in private documents and failure to correlate removals with duty-paid documents. The explanations for the variations were found unconvincing, and the private records were treated as reliable indicators of actual production and clearances on a preponderance of probability. On that basis, the finding of suppression was upheld and the duty demand and penalty were sustained. en-us Wed, 04 Nov 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75472 Where statutory excise records did not reflect the true position, private records, loose slips, batch registers and related circumstantial evidence were relied on to establish clandestine manufacture and removal. The evidence showed unexplained mismatches in raw material consumption, stock discrepancies, entries in private documents and failure to correlate removals with duty-paid documents. The explanations for the variations were found unconvincing, and the private records were treated as reliable indicators of actual production and clearances on a preponderance of probability. On that basis, the finding of suppression was upheld and the duty demand and penalty were sustained. Case-Laws Central Excise Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75472