https://www.taxtmi.com/caselaws?id=78401 HC found clandestine manufacture and clearance of cylinders occurring and held the Tribunal erred in refusing to shift the evidential burden to the manufacturer. Once the department proved prima facie illegal activity-trucks crossing barriers with unrecorded LPG/empty/scrap cylinders and imported LPG sheets without excise-the burden shifts to the assessee to account for quantities. The Tribunal was wrong to require the department to establish exact quantities carried per truck. HC set aside the Tribunal order and remanded the matter for fresh decision consistent with these principles. en-us Mon, 15 Sep 2008 00:00:00 +0530 Wed, 05 Nov 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78401 HC found clandestine manufacture and clearance of cylinders occurring and held the Tribunal erred in refusing to shift the evidential burden to the manufacturer. Once the department proved prima facie illegal activity-trucks crossing barriers with unrecorded LPG/empty/scrap cylinders and imported LPG sheets without excise-the burden shifts to the assessee to account for quantities. The Tribunal was wrong to require the department to establish exact quantities carried per truck. HC set aside the Tribunal order and remanded the matter for fresh decision consistent with these principles. Case-Laws Central Excise Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78401