https://www.taxtmi.com/caselaws?id=82780 The appellate tribunal allowed the appeal due to insufficient evidence to prove clandestine manufacture and removal of tread rubber based solely on reclaimed rubber shortage. The High Court emphasized the importance of considering all production parameters before concluding clandestine activities. Despite discrepancies in raw material and irregularities in the return process, the lack of concrete evidence led to doubts, resulting in the appellant being granted relief based on the benefit of doubt. Comprehensive investigation and evaluation of relevant factors were highlighted as essential in such cases. en-us Fri, 23 Jul 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82780 The appellate tribunal allowed the appeal due to insufficient evidence to prove clandestine manufacture and removal of tread rubber based solely on reclaimed rubber shortage. The High Court emphasized the importance of considering all production parameters before concluding clandestine activities. Despite discrepancies in raw material and irregularities in the return process, the lack of concrete evidence led to doubts, resulting in the appellant being granted relief based on the benefit of doubt. Comprehensive investigation and evaluation of relevant factors were highlighted as essential in such cases. Case-Laws Central Excise Fri, 23 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82780