https://www.taxtmi.com/caselaws?id=87304 Clandestine manufacture of aluminium cops from unaccounted rods was not sustained because the appellant's reconciliation of stock figures and internal records was found reasonable, and the rejection of that explanation was inadequate. Allegations of clandestine clearance and undervaluation of aluminium scrap were upheld because contemporaneous internal records supported higher scrap generation and value, while the contrary explanation lacked independent evidence. Exemption under Notification No. 182/84 for scrap was remanded for fresh examination because the conditions of the notification had not been properly considered. Clandestine removal of steel cops made from unaccounted steel was also upheld, as the reconciliation based on repair consignments was unsupported by reliable evidence. en-us Tue, 30 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87304 Clandestine manufacture of aluminium cops from unaccounted rods was not sustained because the appellant's reconciliation of stock figures and internal records was found reasonable, and the rejection of that explanation was inadequate. Allegations of clandestine clearance and undervaluation of aluminium scrap were upheld because contemporaneous internal records supported higher scrap generation and value, while the contrary explanation lacked independent evidence. Exemption under Notification No. 182/84 for scrap was remanded for fresh examination because the conditions of the notification had not been properly considered. Clandestine removal of steel cops made from unaccounted steel was also upheld, as the reconciliation based on repair consignments was unsupported by reliable evidence. Case-Laws Central Excise Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87304