https://www.taxtmi.com/caselaws?id=84170 The Tribunal set aside the duty demand, confirmed the confiscation of M.S. Ingots, and reduced the penalty to Rs. 5,000. The appellant's argument that clandestine removal was not independently proven was upheld, emphasizing the need for evidence beyond averages. The Tribunal highlighted the requirement to prove production and clearance without duty beyond reasonable doubt, which was not met due to insufficient investigation evidence. Despite the presence of heat records suggesting potential unregistered activities, the lack of conclusive proof resulted in the benefit of doubt favoring the appellant. en-us Wed, 26 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 11:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84170 The Tribunal set aside the duty demand, confirmed the confiscation of M.S. Ingots, and reduced the penalty to Rs. 5,000. The appellant's argument that clandestine removal was not independently proven was upheld, emphasizing the need for evidence beyond averages. The Tribunal highlighted the requirement to prove production and clearance without duty beyond reasonable doubt, which was not met due to insufficient investigation evidence. Despite the presence of heat records suggesting potential unregistered activities, the lack of conclusive proof resulted in the benefit of doubt favoring the appellant. Case-Laws Central Excise Wed, 26 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84170