https://www.taxtmi.com/caselaws?id=89243 Excise duty demand for alleged unaccounted scrap cannot be sustained on conjectural computation alone. Where the demand was built on an assumed average weight from containers and the record did not show clandestine removal or suppression, the absence of supporting evidence was fatal. The assessee's explanation that cutting and trimming scrap was accounted for, sales were reflected, and balance credit remained in stock further undermined the demand. On that basis, the duty demand and penalty were set aside. en-us Mon, 12 Jan 1998 00:00:00 +0530 Sat, 24 Sep 2011 12:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89243 Excise duty demand for alleged unaccounted scrap cannot be sustained on conjectural computation alone. Where the demand was built on an assumed average weight from containers and the record did not show clandestine removal or suppression, the absence of supporting evidence was fatal. The assessee's explanation that cutting and trimming scrap was accounted for, sales were reflected, and balance credit remained in stock further undermined the demand. On that basis, the duty demand and penalty were set aside. Case-Laws Central Excise Mon, 12 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89243