https://www.taxtmi.com/caselaws?id=87745 Duty demand cannot be sustained merely because records were incomplete or material was treated as consumed in manufacture; proof of removal without payment of duty remains essential. The commentary further notes that where the order does not contain a reasoned determination on the extent of forging loss, if any, to be disallowed, the matter requires fresh examination. A speaking order is necessary to support any disallowance and consequent demand. The dispute was therefore remanded to the Commissioner for fresh adjudication and a reasoned decision on the loss issue. en-us Fri, 04 Oct 1996 00:00:00 +0530 Sat, 10 Sep 2011 10:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87745 Duty demand cannot be sustained merely because records were incomplete or material was treated as consumed in manufacture; proof of removal without payment of duty remains essential. The commentary further notes that where the order does not contain a reasoned determination on the extent of forging loss, if any, to be disallowed, the matter requires fresh examination. A speaking order is necessary to support any disallowance and consequent demand. The dispute was therefore remanded to the Commissioner for fresh adjudication and a reasoned decision on the loss issue. Case-Laws Central Excise Fri, 04 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87745