https://www.taxtmi.com/caselaws?id=92162 Central excise disputes on alleged clandestine removal require corroborative evidence; stock discrepancy, theoretical raw material consumption and suspicion alone are insufficient to prove secret manufacture or removal. A demand cannot be sustained when it is reworked by revaluing accounted production or applying grades and values not set out in the show cause notice, especially where no evidence shows extra consideration. For paper-based laminated sheets, classification depends on the product's nature and the relevant tariff heading applicable to that product. The stated ratio is that duty demands for clandestine removal must rest on evidence, and classification must be determined on the record. en-us Tue, 27 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 12:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92162 Central excise disputes on alleged clandestine removal require corroborative evidence; stock discrepancy, theoretical raw material consumption and suspicion alone are insufficient to prove secret manufacture or removal. A demand cannot be sustained when it is reworked by revaluing accounted production or applying grades and values not set out in the show cause notice, especially where no evidence shows extra consideration. For paper-based laminated sheets, classification depends on the product's nature and the relevant tariff heading applicable to that product. The stated ratio is that duty demands for clandestine removal must rest on evidence, and classification must be determined on the record. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92162