https://www.taxtmi.com/caselaws?id=92110 Allegations of clandestine manufacture and removal must be supported by specific evidence and reasoned analysis of the relevant records; they cannot be sustained on presumptions, isolated weighments, or unexamined accounting entries. The demands based on alleged stock shortage, seizures from traders, excess use of cut-tobacco, balance-sheet figures, and GTC invoices were found unsustainable where the authority ignored the appellants' explanations, supporting certificates, credit notes, and other documentary material. Penalties on the consultant and trader also could not stand without independent incriminating evidence and proper linkage of goods or records. The impugned order was set aside and the matter remanded for fresh adjudication after hearing the parties. en-us Thu, 20 May 1999 00:00:00 +0530 Mon, 24 Oct 2011 17:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92110 Allegations of clandestine manufacture and removal must be supported by specific evidence and reasoned analysis of the relevant records; they cannot be sustained on presumptions, isolated weighments, or unexamined accounting entries. The demands based on alleged stock shortage, seizures from traders, excess use of cut-tobacco, balance-sheet figures, and GTC invoices were found unsustainable where the authority ignored the appellants' explanations, supporting certificates, credit notes, and other documentary material. Penalties on the consultant and trader also could not stand without independent incriminating evidence and proper linkage of goods or records. The impugned order was set aside and the matter remanded for fresh adjudication after hearing the parties. Case-Laws Central Excise Thu, 20 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92110