https://www.taxtmi.com/caselaws?id=80478 A shortage recorded in statutory registers may remain unexplained if the assessee's explanation lacks supporting evidence, yet authorities should still assess whether reasonable manufacturing wastage or scrap could account for part of the deficit. Where that issue is not examined, fresh determination may be required. Seized goods also cannot be confiscated merely on presumption; independent evidence linking the goods to the assessee is necessary, and a mere denial of ownership does not itself prove title in the assessee. The document stresses that wastage allowances must be considered on a practical manufacturing basis and that confiscation requires evidentiary linkage, not inference alone. en-us Thu, 04 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 11:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80478 A shortage recorded in statutory registers may remain unexplained if the assessee's explanation lacks supporting evidence, yet authorities should still assess whether reasonable manufacturing wastage or scrap could account for part of the deficit. Where that issue is not examined, fresh determination may be required. Seized goods also cannot be confiscated merely on presumption; independent evidence linking the goods to the assessee is necessary, and a mere denial of ownership does not itself prove title in the assessee. The document stresses that wastage allowances must be considered on a practical manufacturing basis and that confiscation requires evidentiary linkage, not inference alone. Case-Laws Central Excise Thu, 04 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80478