https://www.taxtmi.com/caselaws?id=89728 Reliable contemporaneous records, unchallenged statements and corroborative circumstances such as electricity-consumption patterns were treated as sufficient evidence of clandestine manufacture and removal, so the duty demand was upheld. The penalty under the Central Excise Rules was also found not to be disproportionate in the circumstances and was sustained. en-us Thu, 31 Jul 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89728 Reliable contemporaneous records, unchallenged statements and corroborative circumstances such as electricity-consumption patterns were treated as sufficient evidence of clandestine manufacture and removal, so the duty demand was upheld. The penalty under the Central Excise Rules was also found not to be disproportionate in the circumstances and was sustained. Case-Laws Central Excise Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89728