https://www.taxtmi.com/caselaws?id=83270 Duty demands based on presumed excess production, derived from differing mill-hour readings and average production calculations, are not sustainable without independent evidence of excess raw material consumption, clandestine manufacture, or actual removal. Inconsistent production records and variable operational factors such as clinker quality, grinding media, raw material availability, and meter fluctuations were insufficient by themselves to prove liability. However, maintaining two sets of timings for the same mill supported penal action, even though the duty demand failed for lack of proof. The order was therefore modified by deleting the duty demand while retaining the penalty. en-us Tue, 31 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83270 Duty demands based on presumed excess production, derived from differing mill-hour readings and average production calculations, are not sustainable without independent evidence of excess raw material consumption, clandestine manufacture, or actual removal. Inconsistent production records and variable operational factors such as clinker quality, grinding media, raw material availability, and meter fluctuations were insufficient by themselves to prove liability. However, maintaining two sets of timings for the same mill supported penal action, even though the duty demand failed for lack of proof. The order was therefore modified by deleting the duty demand while retaining the penalty. Case-Laws Central Excise Tue, 31 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83270