https://www.taxtmi.com/caselaws?id=80745 Penal excise demands based only on circumstantial evidence were not sustained where the allegation that other match units were dummy units was unsupported by direct evidence from workers, suppliers, buyers, or officers. Statutory registers, clearance records, and gate passes signed by departmental staff showed periodic clearances from the units, weakening the theory that no manufacturing activity occurred there. Because the proceedings were penal in nature and the incriminating hypothesis was inconsistent with the record, the assessee was entitled to the benefit of doubt. The finding of dummy units was rejected and the duty demand and penalties were set aside. en-us Thu, 19 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 10:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80745 Penal excise demands based only on circumstantial evidence were not sustained where the allegation that other match units were dummy units was unsupported by direct evidence from workers, suppliers, buyers, or officers. Statutory registers, clearance records, and gate passes signed by departmental staff showed periodic clearances from the units, weakening the theory that no manufacturing activity occurred there. Because the proceedings were penal in nature and the incriminating hypothesis was inconsistent with the record, the assessee was entitled to the benefit of doubt. The finding of dummy units was rejected and the duty demand and penalties were set aside. Case-Laws Customs Thu, 19 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80745