https://www.taxtmi.com/caselaws?id=88540 Excise duty demand, confiscation and penalty were held unsustainable where the Department relied on a draft project report, disputed unit prices and conversion ratios, and other assumptions to estimate production and clearances. The findings of excess manufacture and clandestine removal were not supported by dependable corroborative evidence, and speculative calculations could not discharge the Department's evidentiary burden. The assessee was entitled to the benefit of doubt because the alleged clearances beyond the exemption limit were not proved by cogent material. The impugned order was therefore set aside in favour of the assessee. en-us Fri, 20 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88540 Excise duty demand, confiscation and penalty were held unsustainable where the Department relied on a draft project report, disputed unit prices and conversion ratios, and other assumptions to estimate production and clearances. The findings of excess manufacture and clandestine removal were not supported by dependable corroborative evidence, and speculative calculations could not discharge the Department's evidentiary burden. The assessee was entitled to the benefit of doubt because the alleged clearances beyond the exemption limit were not proved by cogent material. The impugned order was therefore set aside in favour of the assessee. Case-Laws Central Excise Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88540