https://www.taxtmi.com/caselaws?id=76380 Contemporaneous physical evidence and corroborative statements established that goods were manufactured in one unit but cleared in the name of another non-operational unit to remain within the small scale exemption limit. The supposed clearing unit had no working manufacturing activity, as its machinery was dismantled, electricity disconnected, workers absent, and no records or invoices found. Excess finished and semi-finished stock, along with private records, was recovered from the other unit. On that basis, clandestine manufacture and removal were proved, and the duty demand with penalties was sustained. en-us Tue, 04 Aug 2009 00:00:00 +0530 Wed, 23 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76380 Contemporaneous physical evidence and corroborative statements established that goods were manufactured in one unit but cleared in the name of another non-operational unit to remain within the small scale exemption limit. The supposed clearing unit had no working manufacturing activity, as its machinery was dismantled, electricity disconnected, workers absent, and no records or invoices found. Excess finished and semi-finished stock, along with private records, was recovered from the other unit. On that basis, clandestine manufacture and removal were proved, and the duty demand with penalties was sustained. Case-Laws Central Excise Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76380