https://www.taxtmi.com/caselaws?id=80399 Differential duty demand and penalties could not be sustained where the authorities relied on a single inspection and suspicious circumstances, but failed to establish manufacture outside the licensed premises. The record showed absence of materials and account books at the unit, and storage of some records and raw materials at another related premises, yet there were no worker statements, no statement from the related proprietor, no seizure of payment records for finished goods, and no investigation proving where the matches were actually manufactured. On that evidentiary basis, the demand and penalties were set aside. en-us Tue, 12 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80399 Differential duty demand and penalties could not be sustained where the authorities relied on a single inspection and suspicious circumstances, but failed to establish manufacture outside the licensed premises. The record showed absence of materials and account books at the unit, and storage of some records and raw materials at another related premises, yet there were no worker statements, no statement from the related proprietor, no seizure of payment records for finished goods, and no investigation proving where the matches were actually manufactured. On that evidentiary basis, the demand and penalties were set aside. Case-Laws Central Excise Tue, 12 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80399